Legal Case Summary

Case Details
Case ID 3b2a12d7-ff27-4f5d-a848-f5000959b8b8
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Case Number STA NO. 2107/LB/2022
Decision Date Jan 03, 2024
Hearing Date Dec 20, 2023
Decision The Appellate Tribunal Inland Revenue delivered its decision on the case STA NO. 2107/LB/2022 after hearing arguments from both parties on December 20, 2023. The appellant, M/s. Qureshi Textile Mills Ltd, represented by Mr. M. Naeem Munawar, contested the decision made by the CIR, LTO, Lahore, represented by Mr. Sufyan Ahmed Main. The tribunal thoroughly reviewed the applicable sections of the Sales Tax Act, 1990, particularly Section 8(1). After careful consideration, the tribunal issued its order on January 3, 2024, addressing the points raised during the hearing and providing a detailed analysis of the law as it pertains to the case at hand. The decision is expected to clarify the application of the Sales Tax Act in similar cases in the future.
Summary This case involves an appeal by M/s. Qureshi Textile Mills Ltd against the decision made by the CIR, LTO, Lahore under the Sales Tax Act, 1990. The appeal was heard on December 20, 2023, and the tribunal's decision was rendered on January 3, 2024. The case primarily revolves around the interpretation and application of Section 8(1) of the Sales Tax Act. The tribunal, led by Judicial Member Ayesha Fazil Qazi, assessed the arguments presented by both parties, focusing on the compliance with sales tax regulations and the implications of the CIR's previous ruling. The decision is significant as it not only addresses the specific issues raised by the appellant but also sets a precedent for future cases involving sales tax disputes. Legal practitioners and businesses alike will find the outcome relevant for understanding the nuances of sales tax law. The case highlights the importance of adhering to statutory provisions and the consequences of non-compliance, reinforcing the need for thorough legal representation in tax matters.
Court Appellate Tribunal Inland Revenue
Entities Involved The CIR, LTO, Lahore, M/s. Qureshi Textile Mills Ltd, Lahore
Judges AYESHA FAZIL QAZI
Lawyers Mr. M. Naeem Munawar, Mr. Sufyan Ahmed Main
Petitioners M/s. Qureshi Textile Mills Ltd, Lahore
Respondents The CIR, LTO, Lahore
Citations 2024 SLD 3586
Other Citations Not available
Laws Involved Sales Tax Act, 1990
Sections 8(1)