| Case ID |
eafa9799-bbec-46d8-bc63-30e017ef5d1d |
| Body |
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| Case Number |
I.C.A. No. 11618 of 2019 |
| Decision Date |
Mar 07, 2019 |
| Hearing Date |
|
| Decision |
The Lahore High Court ruled on the appeal concerning the validity of Section 4(c) of the Sales Tax Act, 1990, which had been declared ultra vires by a Single Judge. The court acknowledged the appellant's contention that the clause was enacted to validate prior legal provisions and rectify existing legal gaps as highlighted in the precedent set by Mustafa Impex's case. The court issued notice to the respondents and scheduled the hearing for a later date, alongside other pending appeals on similar issues. |
| Summary |
This case revolves around the interpretation and application of Section 4(c) of the Sales Tax Act, 1990. The Lahore High Court examined the validity of the section, which was previously struck down as ultra vires. The appellant argued that the section was necessary to address lacunae highlighted in the Supreme Court's decision in Mustafa Impex's case. The court's decision to issue notices and hear the appeal alongside similar cases reflects its commitment to ensuring clarity in tax law and its application. This case is significant for stakeholders in the tax sector, as it addresses the complexities of sales tax legislation and the importance of legislative validation in response to judicial scrutiny. Keywords such as 'Sales Tax Act', 'Lahore High Court', 'legal validation', and 'Mustafa Impex' are essential for understanding the implications of this ruling. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD SAJID MEHMOOD SETHI,
JUSTICE MUZAMIL AKHTAR SHABIR
|
| Lawyers |
Ibrar Ahmed
|
| Petitioners |
CHIEF COMMISSIONER IR, LTU
|
| Respondents |
M/S CH. SUGAR MILLS AND OTHERS
|
| Citations |
2020 SLD 2313,
2020 PTD 2160
|
| Other Citations |
PLD 2016 SC 808
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
4(c)
|