| Case ID |
2e128498-e26f-4e3f-a9de-d39bed2cc32c |
| Body |
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| Case Number |
Civil Petition No. 2727 of 2019 |
| Decision Date |
Oct 17, 2019 |
| Hearing Date |
Oct 17, 2019 |
| Decision |
The Supreme Court dismissed the petition filed by MESSRS ZAK REROLLING MILLS (PVT.) LTD., affirming the decision of the Islamabad High Court. The Court ruled that the payment of sales tax under a specific assessing procedure did not exempt the petitioner from further tax liabilities under section 3(1A) of the Sales Tax Act, 1990. The Court noted that the arguments raised by the petitioner were untested and were not presented in the previous forums, thus falling outside the scope of the Supreme Court's jurisdiction under Article 185(3). This ruling underscores the importance of adhering to established procedures and the necessity for petitioners to present all relevant arguments at earlier stages in the judicial process. |
| Summary |
In the case of Civil Petition No. 2727 of 2019, the Supreme Court of Pakistan addressed the issue of sales tax liabilities for registered entities supplying goods to unregistered persons. The petitioner, ZAK REROLLING MILLS (PVT.) LTD., contested the applicability of further sales tax under section 3(1A) of the Sales Tax Act, 1990, arguing that their compliance with specific assessing procedures exempted them from additional charges. However, the Court clarified that compliance with procedural rules does not negate tax obligations. The ruling emphasized the necessity for legal arguments to be fully presented in initial hearings to maintain their validity in higher courts. This decision is significant for businesses navigating sales tax regulations and reinforces the principle that procedural adherence is critical in tax matters. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
APPELLATE TRIBUNAL INLAND REVENUE,
ZAK REROLLING MILLS (PVT.) LTD.
|
| Judges |
UMAR ATA BANDIAL,
FAISAL ARAB,
IJAZ UL AHSAN
|
| Lawyers |
M. Naeem Qazi,
Babar Bilal
|
| Petitioners |
MESSRS ZAK REROLLING MILLS (PVT.) LTD.
|
| Respondents |
APPELLATE TRIBUNAL INLAND REVENUE AND OTHERS
|
| Citations |
2020 SLD 125,
2020 SCMR 131,
2020 PTD 382,
(2020) 121 TAX 201
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Constitution of Pakistan, 1973,
Sales Tax Special Procedure Rules, 2007
|
| Sections |
3(1A),
47,
185(3),
58H
|