| Case ID |
381aec47-11f0-4c6e-99f2-93a340beb1a5 |
| Body |
View case body. Login to View |
| Case Number |
D-419 of 1986 |
| Decision Date |
Feb 12, 2016 |
| Hearing Date |
Jan 22, 2016 |
| Decision |
The petition was dismissed as the court held that honey is primarily a food product with certain medicinal properties but does not qualify as a medicine under the law. The court emphasized that the classification of honey as food, despite its health benefits, means it is subject to sales tax and central excise duties. The petitioner’s arguments that honey should be considered a medicine were rejected, as the primary use of honey is as a food item and not as a drug. The court clarified that even if honey has therapeutic benefits, it does not change its classification as a food product. The court concluded that the petitioner did not meet the necessary legal requirements to exempt honey from taxation. |
| Summary |
In the case of Hamdard Laboratories (Waqf) vs. Federation of Pakistan, the Sindh High Court addressed the classification of honey under tax law. The petitioner argued that honey, being a natural product with medicinal qualities, should not be subjected to sales tax or excise duty. However, the court ruled that honey is primarily a food item and does not meet the legal definition of medicine as outlined in various laws, including the Sales Tax Act and the Sindh Pure Food Ordinance. The court highlighted that the medicinal properties of honey do not negate its classification as food. This ruling clarifies the tax obligations related to honey products and reinforces the distinction between food and medicine in legal terms. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
Irfan Saadat Khan,
Zafar Ahmed Rajput
|
| Lawyers |
Monawwar Ghani,
Muhammad Aslam Butt,
Shakeel Ahmed
|
| Petitioners |
Hamdard Laboratories (Waqf)
|
| Respondents |
Respondent No. 3,
Respondent No. 2,
Federation of Pakistan through Secretary, Ministry of Finance, Islamabad
|
| Citations |
2016 SLD 3033,
2016 PTD 2532
|
| Other Citations |
Sultan Ahmad Bari v. Collector of Central Excise and Land Customs Karachi and others 1983 CLC 1538
|
| Laws Involved |
Sales Tax Act (III of 1951),
Central Excise Rules, 1944,
Sindh Pure Food Ordinance (VII of 1960),
Sindh Pure Food Rules, 1965
|
| Sections |
3(4),
10,
210,
226,
2(9),
Item No. 50
|