| Case ID |
22385637-35c6-438d-9633-1e4d50d52a0a |
| Body |
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| Case Number |
Customs Appeal No.103 of 1998 |
| Decision Date |
Mar 10, 2005 |
| Hearing Date |
Mar 10, 2005 |
| Decision |
The Lahore High Court ruled that the respondent, as a registered importer under the Sales Tax Act, was authorized to issue replacement invoices. The court held that the objections raised by the department lacked statutory basis and were misguided due to amendments in the Sales Tax Act. The appeal by the Revenue-appellant against the Customs, Excise and Sales Tax Appellate Tribunal's judgment was dismissed as the respondent did not violate any sections of the Sales Tax Act. |
| Summary |
In the case of Customs Appeal No.103 of 1998, the Lahore High Court examined the legality of replacement invoices issued by Messrs Arafat Chemical (Pvt.) Ltd., a commercial importer of chemicals, following their voluntary registration under the Sales Tax Act, 1990. The court analyzed sections 14, 18, 23, and 59 of the Act, noting that the respondent was not obligated to register compulsorily at the time of import but opted for voluntary registration. The Revenue's objections regarding the issuance of replacement invoices were found to be unfounded, as the statutory provisions at the time permitted such actions. The judgment clarified the interpretation of sales tax law and emphasized the importance of understanding legislative amendments, ultimately upholding the respondent's actions as compliant with the law. This case underscores the significance of proper legal interpretation in tax matters and the responsibilities of registered importers, making it a critical reference for future cases involving sales tax regulations. |
| Court |
Lahore High Court
|
| Entities Involved |
COLLECTOR OF SALES TAX, FAISALABAD,
Messrs ARAFAT CHEMICAL (PVT.) LTD.
|
| Judges |
NASIM SIKANDAR,
JAWWAD S. KHAWAJA
|
| Lawyers |
A. Karim Malik,
Latif Ahmad Qureshi
|
| Petitioners |
COLLECTOR OF SALES TAX, FAISALABAD
|
| Respondents |
Messrs ARAFAT CHEMICAL (PVT.) LTD., FAISALABAD
|
| Citations |
2005 SLD 245,
2005 PTD 1337,
(2005) 91 TAX 19
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
14,
18,
23,
59
|