| Case ID |
698358db-e26b-48ab-bc3c-1b3f9e4d31c9 |
| Body |
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| Case Number |
STA NO. 211/LB/15 |
| Decision Date |
Feb 13, 2024 |
| Hearing Date |
Jan 25, 2024 |
| Decision |
The Appellate Tribunal Inland Revenue issued its decision on the matter concerning the Sales Tax Act, 1990, specifically under section 21(3). The case involved M/s. Leo Scientific Store as the appellant against the Commissioner Inland Revenue. After thorough consideration of the arguments presented by both parties, the Tribunal upheld the relevant provisions of the Sales Tax Act and provided clarifications regarding compliance and obligations under the law. The decision emphasized the importance of adhering to tax regulations and the implications of non-compliance. The Tribunal's ruling is expected to set a precedent for similar cases in the future. |
| Summary |
This case revolves around the Sales Tax Act of 1990, specifically section 21(3), where M/s. Leo Scientific Store contested a decision made by the Commissioner Inland Revenue. The Appellate Tribunal reviewed the evidence and arguments presented by both the appellant and the respondent. The Tribunal's ruling provided clarity on the interpretation of the legal provisions under the Sales Tax Act. This case highlights the ongoing challenges faced by businesses in complying with tax regulations and the significance of understanding legal obligations in the context of sales tax. The decision is poised to influence future cases involving tax disputes and compliance issues, making it a significant point of reference for legal practitioners and businesses alike. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s. Leo Scientific Store, Lahore,
Commissioner Inland Revenue, CIR, RTO, Lahore
|
| Judges |
NASIR MAHMUD
|
| Lawyers |
Mr. Naveed Zafar Khan,
Ms. Ghazala Nasir
|
| Petitioners |
M/s. Leo Scientific Store, Lahore
|
| Respondents |
Commissioner Inland Revenue, CIR, RTO, Lahore
|
| Citations |
2024 SLD 3422
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
21(3)
|