| Case ID |
14e12094-a4ca-41f5-9501-04b5907c8482 |
| Body |
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| Case Number |
Sales Tax Appeal No. 08/2003 |
| Decision Date |
May 29, 2003 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal ruled that the installation of generating sets at a location other than the one for which they were imported does not disqualify them from exemption under Notification No. SRO. 279(I)/94. The Tribunal found that the relevant law did not specify a requirement for the location of the plant, thus allowing the importers to avail of the benefits provided by the SRO. The case highlighted the importance of compliance with the specified conditions under the Customs Act and Sales Tax Act while also clarifying that the interpretation of the law should favor the intent of promoting energy projects. |
| Summary |
In the Sales Tax Appeal No. 08/2003, the Appellate Tribunal Inland Revenue addressed a dispute concerning the exemptions available under the Customs Act and the Sales Tax Act for power generating equipment. The case involved M/s. Zaman Energy Company Ltd., which imported three power generating sets but installed only two at their project site. The Tribunal analyzed the legal framework surrounding the exemptions under Notification No. SRO. 279(I)/94, emphasizing that the law did not mandate the location of the installation as a condition for exemption. The decision underscored the need for clarity in the compliance of customs regulations while facilitating energy projects in Pakistan. This case is significant in understanding the interpretation of customs laws related to energy imports and the associated tax exemptions, making it a relevant reference for similar future cases. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s. Zaman Energy Company Ltd.,
M/s. Zaman Paper and Board Mills (Pvt.) Ltd.,
M/s. Flying Group of Industries
|
| Judges |
MR. MOHAMMAD SULAIMAN, MEMBER (TECHNICAL),
MR. JUSTICE (RERD.) ZAFAR PASHA CHAUDHARY, CHAIRMAN
|
| Lawyers |
Mr. Riaz Hussain Naqvi
|
| Petitioners |
M/s. Zaman Energy Company Ltd., Lahore
|
| Respondents |
The Collector of Customs, Central Excise & Sales Tax (Adjudication), Lahore
|
| Citations |
2003 SLD 413 = 2003 PTCL 692
|
| Other Citations |
M/s. Lucky Energy Ltd., Karachi,
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Customs Act, 1969,
Sales Tax Act, 1990
|
| Sections |
19,
13
|