NEW CHERAT COAL vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S — 2021 PTD 43 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 43 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: NEW CHERAT COAL vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 8; Sales Tax Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

NEW CHERAT COAL VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.8(1)(b)---SRO No.549(I)/2006 dated 05.06.2006---Tax credit not allowed---Input tax adjustment---Goods specified by Federal Government upon which registered person shall not be entitled to reclaim or deduct input tax paid---Nature of power conferred on Federal Government under S.8(1)(b) of Sales Tax Act, 1990---Scope---Petitioners / taxpayers impugned SRO No.549(I)/2006 dated 05.06.2006 on ground that same had been issued in excess of jurisdiction conferred on Federal Government under S.8(1)(b) of Sales Tax Act, 1990---Validity---Impugned SRO did not specify any particular goods, with consequence that taxpayers had been denied input tax adjustment on all kinds of goods which were used in making taxable supply of locally produced coal---Power of delegation under S.8(1)(b) of Sales Tax Act, 1990 had been made on Federal Government to specify actual goods and it could not be deemed that under S.8(1)(b), Federal Government could merely specify registered person in relation to taxable supplies made by such person without identifying goods upon which input tax was in fact paid---SRO No.549(I)/2006 dated 05.06.2006 was therefore made by travelling beyond powers conferred by S.8(1)(b) of Sales Tax Act, 1990, which were restrictive in nature, and such notification could only be made in respect of goods on which registered person had paid input tax and for which deduction was claimed---SRO No.549(I)/2006 dated 05.06.2006 therefore failed to meet statutory standard set by S.8(1)(b) of Sales Tax Act, 1990 and was set aside---Constitutional petition was allowed, accordingly.

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