PATTOKI SUGAR MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Ss — 2021 PTD 587 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 587 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: PATTOKI SUGAR MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Ss
Subject matter: Criminal
Provisions referred to: S. 2; 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

PATTOKI SUGAR MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Ss.2(46) & 3---Value of supply ---Power of Department to fix the value of any imported goods or taxable supplies under S.2(46) of Sales Tax Act, 1990---Nature of provisos to S.2(46) of Sales Tax Act, 1990---Petitioner impugned notification issued under S.2(46) of Sales Tax Act, 1990 whereby price of white sugar was fixed, on ground that market price of same was much lower, and petitioner could not be forced to pay sales tax on such inflated fixed price --- Validity--- Petitioner's supply of white sugar was covered by S.2(46)(a) of Sales Tax Act, 1990 and first proviso to S.2(46) of Sales Tax Act, 1990 was an exception to main S.2(46) of Sales Tax Act ,1990 and not confined to being merely an exception to S.2(46)(g) of said Act --- High Court observed that it was neither provided nor it could be construed under said S.2(46), that if market price was lower than value fixed by Federal Board of Revenue under said section, then market price would prevail and such interpretation would render the first proviso to S.2(46) of the Act as redundant and meaningless ---Impugned notification was therefore validly issued under first proviso to S.2(46) of Sales Tax Act, 1990 and was not ultra vires the law --- Constitutional petition was dismissed, circumstances.

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