| Case ID |
2f9b4755-0981-41d5-a74d-ea2380b19e69 |
| Body |
View case body. Login to View |
| Case Number |
S.T.As. Nos.2124/LB, 2127/LB and 2125/LB of 2009 |
| Decision Date |
Dec 08, 2011 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal ruled in favor of Coca Cola Beverages Pakistan Ltd. regarding the claims for input tax adjustments relating to chilling equipment and other tax matters. The Tribunal emphasized that the chilling equipment was retained by Coca Cola and used solely for the purpose of its business activities, thus qualifying for input tax adjustments as they were necessary for the taxable supplies made by the company. The Tribunal also found that the denial of zero-rating benefits for exports to Afghanistan was unjustified, as the necessary documentation was provided by the taxpayer. Further claims regarding input tax on vehicles' batteries and office equipment were also upheld. |
| Summary |
This case involves the Appellate Tribunal Inland Revenue's decision regarding input tax adjustments claimed by Coca Cola Beverages Pakistan Ltd. The Tribunal addressed multiple issues including the entitlement to zero-rating for exports to Afghanistan, the claim for input tax on chilling equipment, and other related tax matters. The Tribunal found that the chilling equipment constituted necessary assets for the production and sale of beverages, thus allowing the input tax adjustment. Additionally, the Tribunal noted that the denial of zero-rating benefits for exports was not justified since the required documentation was provided. This case highlights the importance of understanding the provisions of the Sales Tax Act, particularly regarding claims for input tax and zero-rating for exports, which are crucial for businesses operating in the manufacturing and distribution sectors. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
COCA COLA BEVERAGES PAKISTAN LTD.,
COLLECTOR OF SALES TAX, GUJRANWALA
|
| Judges |
SYED NADEEM SAQLAIN, CHAIRMAN,
SOHAIL AFZAL, ACCOUNTANT MEMBER
|
| Lawyers |
Not available
|
| Petitioners |
COCA COLA BEVERAGES PAKISTAN LTD., GUJRANWALA
|
| Respondents |
COLLECTOR OF SALES TAX, GUJRANWALA
|
| Citations |
2012 SLD 1150,
2012 PTD 1638
|
| Other Citations |
2007 PTD 2391,
2010 PTD 2210,
PTCL 2002 CL 115
|
| Laws Involved |
Sales Tax Act (VII of 1990)
|
| Sections |
4,
7,
8(1)(a),
3,
2(33)
|