| Case ID |
3694c841-c223-4b8e-b24d-a07fe33fd2d8 |
| Body |
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| Case Number |
Writ Petitions Nos. 13135 and 13187 of 1996 |
| Decision Date |
Feb 28, 2002 |
| Hearing Date |
Feb 28, 2002 |
| Decision |
This order disposes of Writ Petition Nos. 13135 and 13187 of 1996, as common questions are involved. The petitioners did not appear, while the learned counsel for the respondents stated that the issues in these cases had been decided by the Supreme Court in Collector of Customs and others v. Ravi Spinning Ltd. (1999 SCMR 412). The petitioners sought benefits from the withdrawn S.R.O. regarding customs duties and sales taxes. The Supreme Court ruled that the date of opening the Letter of Credit is irrelevant according to section 31-A of the Customs Act, 1969, and since there was no corresponding provision in the Sales Tax Act, 1990 at the relevant time, the exemption from sales tax would be based on the date of opening the Letter of Credit. Consequently, both writ petitions were disposed of with no orders as to costs. |
| Summary |
In the Lahore High Court case of ORIENT LABORATORIES (PVT.) LIMITED vs. FEDERATION OF PAKISTAN, the court addressed the issue of sales tax exemption related to customs duties. The case revolved around the interpretation of the Sales Tax Act, 1990, and the Customs Act, 1969, particularly in terms of the relevance of the Letter of Credit opening date for tax exemptions. The judgment referenced a Supreme Court ruling which clarified that the date of opening a Letter of Credit is not pertinent under the Customs Act. This ruling implies significant implications for businesses seeking tax exemptions and highlights the need for clarity in tax law provisions. The outcome of the case underscores the importance of understanding the interplay between different tax laws and their provisions. Businesses must stay informed about such legal interpretations to effectively manage their tax liabilities and compliance requirements. |
| Court |
Lahore High Court
|
| Entities Involved |
FEDERATION OF PAKISTAN,
ORIENT LABORATORIES (PVT.) LIMITED,
MINISTRY OF FINANCE AND ECONOMIC AFFAIRS
|
| Judges |
MAULVI ANWARUL HAQ, J
|
| Lawyers |
A. Karim Malik,
Izhar-ul-Haq Sheikh
|
| Petitioners |
ORIENT LABORATORIES (PVT.) LIMITED
|
| Respondents |
FEDERATION OF PAKISTAN,
4 others,
MINISTRY OF FINANCE AND ECONOMIC AFFAIRS, ISLAMABAD through its Secretary
|
| Citations |
2002 SLD 573,
2002 PTD 1530,
(2003) 87 TAX 306
|
| Other Citations |
1999 SCMR 412
|
| Laws Involved |
Sales Tax Act, 1990,
Constitution of Pakistan, 1973,
Customs Act, 1969
|
| Sections |
13,
199,
31A
|