| Case ID |
0ab1a69c-4942-407e-9505-f2295dc95fa0 |
| Body |
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| Case Number |
CIVIL APPEAL NO.1032 OF 2018 |
| Decision Date |
|
| Hearing Date |
Feb 14, 2023 |
| Decision |
Not available |
| Summary |
This case involves the Supreme Court of Pakistan addressing a civil appeal concerning the interpretation of the Sales Tax Act, 1990, specifically Section 47. The court examined the arguments presented by the petitioner's counsel, Mrs. Asma Hamid, and the respondent's counsel, Mr. Ghulam Rasool Mangi, who appeared via video-link from Karachi. The legal implications of the Sales Tax Act and its enforcement on large taxpayers were central to the case. The decision of the court is anticipated to have significant ramifications for tax compliance and enforcement in the region, impacting businesses and the revenue collection framework. The judges, led by Mr. Justice Umar Ata Bandial, deliberated on the matter, taking into account the legal precedents and the broader economic implications of the ruling. This appeal highlights the ongoing challenges in tax legislation and its practical application in Pakistan, making it a noteworthy case for legal practitioners and businesses alike. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Commissioner Inland Revenue Zone-IV, Large Taxpayer Unit, Karachi,
M/s Al-Abid Silk Mills Ltd.
|
| Judges |
Mr. Justice Umar Ata Bandial,
Mrs. Justice Ayesha A. Malik,
Mr. Justice Athar Minallah
|
| Lawyers |
Mrs. Asma Hamid, ASC,
Mr. Ghulam Rasool Mangi, ASC/AOR
|
| Petitioners |
Commissioner Inland Revenue Zone-IV, Large Taxpayer Unit, Karachi
|
| Respondents |
M/s Al-Abid Silk Mills Ltd.
|
| Citations |
2023 SLD 6704
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
47
|