| Case ID |
14327df9-62cb-47bd-b8ae-72ddbbdefd50 |
| Body |
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| Case Number |
Civil Appeals Nos. 69 to 72 of 1979 |
| Decision Date |
Oct 23, 1985 |
| Hearing Date |
Sep 12, 1985 |
| Decision |
The Supreme Court upheld the judgments of the High Court and dismissed the four appeals regarding the sales tax on NIDO powdered milk. The court ruled that NIDO, although marketed as suitable for infants, is not exclusively for their use, and thus is subject to sales tax. The court emphasized that sales tax exemptions apply only to items specifically designated for infant consumption, and NIDO's broader marketing as suitable for the entire family disqualified it from such exemptions. The court's decision reinforced the legal understanding of sales tax applicability on imported goods classified under specific headings in the Pakistan Custom Tariff. |
| Summary |
The case revolves around the classification of NIDO powdered milk for sales tax purposes. The petitioners argued that the product should be exempt from sales tax as it is marketed for infants. However, the Supreme Court found that NIDO is not exclusively for infant use, as it is marketed for the whole family. The court analyzed the relevant tax laws, including the Sales Tax Act and Customs Act, and concluded that the product's classification under the Pakistan Custom Tariff subjects it to sales tax. This case highlights the importance of precise product categorization in tax law and the implications for imported goods. The ruling serves as a significant precedent regarding sales tax exemptions for food products and the legal interpretation of 'exclusive use' in the context of infant food. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
BURQUE CORPORATION,
DEPUTY DIRECTOR, CENTRAL EXCISE AND LAND CUSTOMS, QUETTA
|
| Judges |
ASLAM RIAZ HUSSAIN, J.,
NASIM HASAN SHAH, J.,
ZAFFAR HUSSAIN MIRZA, J.
|
| Lawyers |
Khalid M. Ishaq, Advocate Supreme Court,
Nizam Ahmed, Advocate-on-Record,
Wajihuddin, Advocate Supreme Court,
Yousaf Rafi, Advocate-on-Record
|
| Petitioners |
,
Messrs BURQUE CORPORATION KARACHI
|
| Respondents |
,
DEPUTY DIRECTOR, CENTRAL EXCISE AND LAND CUSTOMS, QUETTA
|
| Citations |
1986 SLD 456,
1986 SCMR 408
|
| Other Citations |
Not available
|
| Laws Involved |
Constitution of Pakistan (1973),
Sales Tax Act (III of 1951),
Customs Act (IV of 1969)
|
| Sections |
Art. 185(3),
S. 7(1),
First Schedule, Heading No. 21.07,
Item 04.02
|