| Case ID |
ed00d1ed-c74c-405f-a989-55e0cc1e2c0d |
| Body |
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| Case Number |
S.T.A. No.668/LB of 2009 |
| Decision Date |
Sep 22, 2010 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal set aside the order of the First Appellate Authority, allowing the appeal filed by MEDIA TIMES (PVT.) LIMITED. The Tribunal found that the exemption under Section 13 of the Sales Tax Act, 1990, applied to newspapers, journals, and periodicals, even if they were outdated. The Tribunal emphasized that the contents of these items retained academic value and could not be classified as waste or scrap. The decision acknowledged the importance of interpreting legislative intent and the need for clarity regarding exempt goods, thereby ruling in favor of the appellant. |
| Summary |
This case revolves around the interpretation of the Sales Tax Act, specifically regarding the exemption of outdated newspapers and periodicals from sales tax. The Appellate Tribunal ruled that such items retain their news value and thus do not qualify as taxable goods. This decision highlights the significance of legal definitions and legislative intent in tax law, ensuring that the rights of publishers are protected against retrospective amendments. The ruling has implications for the publishing industry, emphasizing the distinction between exempt and taxable goods under the Sales Tax Act, 1990. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
COLLECTOR OF SALES TAX,
MEDIA TIMES (PVT.) LIMITED
|
| Judges |
JAWAID MASOOD TAHIR BHATTI
|
| Lawyers |
Not available
|
| Petitioners |
Messrs MEDIA TIMES (PVT.) LIMITED
|
| Respondents |
COLLECTOR OF SALES TAX, LAHORE
|
| Citations |
2011 SLD 1062 = 2011 PTD 491
|
| Other Citations |
2002 PTD 654,
AIR 1991 SC 354
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
13,
Sixth Schedule
|