| Case ID |
16c919ba-489a-41f8-abcb-295a7e7fc572 |
| Body |
View case body. Login to View |
| Case Number |
|
| Decision Date |
Jun 01, 2022 |
| Hearing Date |
Jul 01, 2022 |
| Decision |
The Supreme Court of Pakistan dismissed twelve Civil Petitions for leave to appeal against the common judgment passed by the High Court of Sindh on December 24, 2020. The petitioners, representing RAJBY INDUSTRIES KARACHI AND OTHERS, challenged the constitutionality of Notification S.R.O. 491(I)/2016 dated June 30, 2016, which disallowed input tax adjustment on packing materials under the Sales Tax Act, 1990. The Court held that the impugned proviso was within the legal powers of the Federal Government and was not ultra vires. Furthermore, the withdrawal of the proviso through Notification S.R.O. 777(I)/2018 was not retrospective and did not render the original proviso unconstitutional. The petitioners' argument for retrospective effect of the withdrawal was deemed misconstrued. Consequently, the petitions were dismissed, and leave to appeal was refused, upholding the High Court's decision. |
| Summary |
Not available |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Commissioner of Income Tax,
FEDERATION OF PAKISTAN,
MESSRS RAJBY INDUSTRIES KARACHI,
Allahabad Tax Consultancies,
Messrs Pak Suzuki Co. Ltd.
|
| Judges |
UMAR ATA BANDIAL,
MUHAMMAD ALI MAZHAR,
AYESHA A. MALIK
|
| Lawyers |
Arshad Shahzad,
Nadeem Qureshi,
Dr. Shah Nawaz,
Irfan Mir Halepota,
Mrs. Abida Parveen Channar
|
| Petitioners |
MESSRS RAJBY INDUSTRIES KARACHI AND OTHERS
|
| Respondents |
FEDERATION OF PAKISTAN AND OTHERS
|
| Citations |
2023 SLD 2108,
2023 SCMR 1407,
(2023) 128 TAX 74,
2023 PTCL 818,
2023 PTD 1244
|
| Other Citations |
Crawford's Statutory Construction, Interpretation of Laws, Chapter XXVIII, page 738-739, para-359 ref.,
Fawad Ahmad Mukhtar and others v. Commissioner Inland Revenue (Zone-II), Regional Tax Office, Multan and another 2022 SCMR 426,
Zila Council Jehlum through District Coordination Officer v. Messrs Pakistan Tobacco Company Ltd. and others PLD 2016 SC 398,
Member (Taxes) Board of Revenue Punjab, Lahore and others v. Qaisar Abbas and others 2019 SCMR 446,
Zila Council Jhelum through District Coordination Officer v. Messrs Pakistan Tobacco Company Ltd. and others PLD 2016 SC 398,
Commissioner of Income Tax v. Messrs Eli Lilly Pakistan (Pvt.) Ltd. 2009 SCMR 1279,
Messrs AMZ Spinning and Weaving Mills (Pvt.) Ltd. through Manager v. Appellate Tribunal, Customs Sales Tax and Federal Excise, Karachi 2006 PTD 2821,
Collector of Sales Tax and Central Excise, LTU, Karachi v. Messrs Pak Suzuki Co. Ltd., Karachi 2016 PTD 867 ref.
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
4
|