| Case ID |
0f5c1f5a-ad2e-43c7-a8df-1d50807e13e9 |
| Body |
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| Case Number |
S.T.A. No.379 of 2002 |
| Decision Date |
Aug 01, 2002 |
| Hearing Date |
|
| Decision |
The Lahore High Court partially accepted the appeals and concluded that the Appellate Tribunal lacked jurisdiction to declare S.R.O. No.207(I)/98 as amended by S.R.O. No.751(I)/2000 as ultra vires. The judgment of the Tribunal was set aside, and the appeal by the Revenue was accepted. The court held that S.R.O. No.751(I)/2000 was merely an amending S.R.O. that could have retrospective effect. The benefit of fixation of value under S.R.O. No.207(I)/98 was limited to the sales tax as outlined in section 3(1) and was not applicable to further tax under section 3(1A). |
| Summary |
In the case of Messrs Abdullah Sugar Mills Ltd. vs. Appellate Tribunal of Customs, Central Excise and Sales Tax, Lahore, the Lahore High Court addressed the legal implications of S.R.O. No.207(I)/98 and its amendment through S.R.O. No.751(I)/2000 under the Sales Tax Act, 1990. The court determined that the Appellate Tribunal did not have the authority to declare the latter S.R.O. as ultra vires. The decision highlighted the principles of retrospective application of beneficial amendments and clarified that the fixed value benefits under the original S.R.O. were only applicable to sales tax and not to additional taxes. This case underscores the importance of jurisdictional boundaries within tax law and the interpretation of statutory amendments. The ruling is significant for tax practitioners and entities involved in sales tax matters, emphasizing the need for clarity in the application of tax laws and rulings. |
| Court |
Lahore High Court
|
| Entities Involved |
ABDULLAH SUGAR MILLS LTD.,
APPELLATE TRIBUNAL OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE
|
| Judges |
NASEEM SIKANDAR,
MUHAMMAD SAIR ALI
|
| Lawyers |
Abid Aziz Sheikh
|
| Petitioners |
Messrs ABDULLAH SUGAR MILLS LTD.
|
| Respondents |
another,
APPELLATE TRIBUNAL OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE
|
| Citations |
2002 SLD 619,
2002 PTD 2902
|
| Other Citations |
2002 PTD 632
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
3,
3(1),
3A,
46
|