Legal Case Summary

Case Details
Case ID 13dda6a0-93c6-489d-af71-93c257e32ed6
Body View case body.
Case Number STA NO. 1475/LB/2017
Decision Date Jan 16, 2024
Hearing Date Jan 10, 2024
Decision The Appellate Tribunal Inland Revenue rendered its decision on the appeal filed by M/s. Macca Sugar Mills (Pvt) Ltd against the CIR, RTO, Lahore. The case centered around the interpretation and application of Section 23 of the Sales Tax Act, 1990. The tribunal thoroughly examined the facts presented by both parties, including evidence and legal arguments. After careful consideration, the tribunal ruled in favor of the appellant, highlighting the importance of compliance with the provisions of the Sales Tax Act. The decision emphasizes the need for clarity in tax regulations and the rights of taxpayers to fair treatment under the law. This ruling sets a precedent for similar future cases involving sales tax disputes.
Summary This case involves the Appellate Tribunal Inland Revenue's decision regarding M/s. Macca Sugar Mills (Pvt) Ltd's appeal against the CIR, RTO, Lahore. The tribunal evaluated the application of Section 23 of the Sales Tax Act, 1990. The decision is significant for businesses navigating sales tax regulations, reinforcing the principles of fairness and compliance in tax matters. The ruling underscores the importance of understanding tax obligations and the rights of taxpayers, making it a key reference for future cases. Keywords: Sales Tax Act, Appellate Tribunal, tax compliance, taxpayer rights, legal precedent.
Court Appellate Tribunal Inland Revenue
Entities Involved Not available
Judges CH. MUHAMMAD TARIQUE
Lawyers Mr. Shahid Umar Khan, Mr. Rudar Amjad
Petitioners M/s. Macca Sugar Mills (Pvt) Ltd, Lahore
Respondents The CIR, RTO, Lahore
Citations 2024 SLD 3500
Other Citations Not available
Laws Involved Sales Tax Act, 1990
Sections 23