| Case ID |
154cf0e6-453e-4941-ac94-a031252abd14 |
| Body |
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| Case Number |
C.P. No. D-4116 of 2014 |
| Decision Date |
Oct 06, 2015 |
| Hearing Date |
|
| Decision |
The Sindh High Court ruled in favor of the petitioner, allowing zero rating of Customs Duty on the import of specialized porcelain tiles, categorizing them as 'equipment' under Entry 9914 of the Customs Tariff. The court emphasized the necessity of these tiles for maintaining hygiene in a hospital environment, particularly in transplant and operation theaters. The ruling stated that the definition of 'equipment' should not be restricted to traditional medical supplies but should encompass all items necessary for the operation of a hospital. Consequently, the petitioner was also granted exemption from Sales Tax under Serial No. 52 of the 6th Schedule to the Sales Tax Act, 1990. |
| Summary |
This case revolves around the Sindh Institute of Urology and Transplantation's petition for a declaration that specialized porcelain tiles imported for hospital use should be exempt from Customs duty and Sales Tax under relevant laws. The court analyzed the definitions of 'equipment' and 'hospital imports', concluding that the tiles were essential for maintaining hygiene in a medical setting. The decision highlights the importance of these materials in preventing infections and supporting public health initiatives, reinforcing the broader interpretation of what constitutes 'equipment' in the context of hospital operations. This ruling is significant for non-profit hospitals seeking to import essential materials without incurring additional financial burdens, thereby facilitating better healthcare services to the public. Keywords such as 'Customs Duty Exemption', 'Sales Tax Exemption', 'Public Health', 'Non-Profit Hospitals', and 'Specialized Medical Equipment' are essential for understanding the implications of this judgment. |
| Court |
Sindh High Court
|
| Entities Involved |
|
| Judges |
SAJJAD ALI SHAH, JUSTICE,
MUHAMMAD JUNAID GHAFFAR, JUSTICE
|
| Lawyers |
Ijaz Ahmed for Petitioner,
Ms. Afsheen Aman for Respondents Nos. 3 and 4,
Aminuddin and Muhammad Khalil Dogar for Respondent No. 5
|
| Petitioners |
SINDH INSTITUTE OF UROLOGY AND TRANSPLANTATION through Authorized Representative
|
| Respondents |
FEDERATION OF PAKISTAN through Secretary Revenue Division and 4 others
|
| Citations |
2017 SLD 684,
2017 PTD 603,
(2017) 116 TAX 487
|
| Other Citations |
2003 PTD 936,
PLD 2005 SC 577
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
Serial No. 52 of the 6th Schedule
|