| Case ID |
f7d95257-20cc-4198-9c78-9d591679d2b0 |
| Body |
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| Case Number |
Constitutional Petitions Nos. D-953 to 955 of 1992 |
| Decision Date |
Apr 08, 1993 |
| Hearing Date |
|
| Decision |
The petitions were primarily aimed at obtaining a Sales Tax Exemption Certificate for the imported pesticides intended solely for plant protection. The court recognized the petitioners' right to claim the exemption certificate, given that the consignments were released under interim court orders upon submission of bank guarantees. The court stipulated that the petitioners could seek appropriate adjudication from the relevant official regarding the sales tax exemption. Furthermore, the court clarified that until a decision was made, the bank guarantees would remain intact and not be encashed. The court emphasized that any actions taken by the officials during the adjudication process would not be hindered, as the release of goods was conditional and subject to the final adjudication outcome. |
| Summary |
This case involves the Sindh High Court's ruling on Constitutional Petitions regarding the exemption of sales tax for imported pesticides intended for plant protection. The court addressed petitions by R.B. Avari Enterprises, affirming their entitlement to a Sales Tax Exemption Certificate under the Sales Tax Act of 1951. The judgment emphasized the importance of the legal framework surrounding agricultural products and the rights of importers to seek exemptions where applicable. The court's decision also highlighted the procedural aspects of obtaining such exemptions and the implications of interim measures provided by the court. This case underscores the intersection of tax law and constitutional rights in Pakistan, particularly in relation to agricultural practices and government regulations. Key terms include Sales Tax Exemption, Agricultural Pesticides, Constitutional Jurisdiction, and Legal Representation. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
WAJIHUDDIN AHMED,
SHOUKAT HUSSAIN ZUBEDI
|
| Lawyers |
Aziz A. Shaikh for Petitioner,
Dy. A.G. for Respondent
|
| Petitioners |
Messrs R.B. AVARI ENTERPRISES (PVT.) LIMITED, KARACHI
|
| Respondents |
2 others,
GOVERNMENT OF PAKISTAN through Secretary, Ministry of Food, Agriculture and Cooperatives, Islamabad
|
| Citations |
1994 SLD 252,
1994 PTD 865,
(1994) 70 TAX 4
|
| Other Citations |
Government of Pakistan v. Muhammad Ashraf PLD 1993 SC 176
|
| Laws Involved |
Sales Tax Act, (III of 1951),
Constitution of Pakistan, 1973
|
| Sections |
7,
199
|