| Case ID |
13dda6a0-93c6-489d-af71-93c257e32ed6 |
| Body |
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| 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
|