| Case ID |
3cb8da60-b21f-43bb-8f42-e141786222e3 |
| Body |
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| Case Number |
I.T.R. No. 213 of 2011 |
| Decision Date |
Oct 23, 2023 |
| Hearing Date |
Oct 23, 2023 |
| Decision |
The Islamabad High Court dismissed the reference filed by the tax department seeking to challenge the Appellate Tribunal Inland Revenue's decision which had set aside a demand for federal excise duty collection. The court found no question of law arose from the Tribunal's order, emphasizing that the Tribunal correctly determined the factual basis regarding the pricing of bulk cement sold by the taxpayer. The court reiterated that the price, as communicated by the Assistant Collector, was binding and could not be renegotiated by the tax department after acceptance. The case highlights the significance of accurate pricing and compliance with tax regulations under the Central Excise Act, reinforcing the principles of fair taxation and administrative accountability. |
| Summary |
This case involves the Islamabad High Court's review of a reference made by the Commissioner Inland Revenue concerning the collection of federal excise duty from M/S Askari Cement Limited. The core issue revolved around the classification of bulk sales of cement compared to bagged cement, and whether the tax department could enforce a higher excise duty based on retail prices after previously accepting a lower price. The court emphasized the importance of adhering to the pricing established by the Assistant Collector and dismissed the tax department's arguments, affirming the Tribunal's findings. This case serves as a precedent in tax law, underscoring the necessity for compliance with tax regulations and the legal implications of pricing agreements in the cement industry. Keywords: federal excise duty, Central Excise Act, tax compliance, pricing regulations, Islamabad High Court, tax law precedent. |
| Court |
Islamabad High Court
|
| Entities Involved |
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD,
M/S ASKARI CEMENT LIMITED, ISLAMABAD
|
| Judges |
AAMER FAROOQ CJ,
BABAR SATTAR
|
| Lawyers |
Mr. Mohammad Abdul Hassan, Advocate for the Appellant.,
Hafiz Mohammad Idris, Advocate for the Respondents.,
Syed Farid Bokhari, Advocate for the Respondents.
|
| Petitioners |
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD
|
| Respondents |
M/S ASKARI CEMENT LIMITED, ISLAMABAD
|
| Citations |
2024 SLD 233,
(2024) 129 TAX 32
|
| Other Citations |
1980 SCMR 773,
1989 CLC 2045 Peshawar,
1989 CLC 1134,
PLD 1990 SC 68
|
| Laws Involved |
Central Excise Act, (I of 1944)
|
| Sections |
3(b),
4(2)
|