COMMISSIONER INLAND REVENUE, MULTAN vs ACRO SPINNING AND WEAVING MILLS LTD — 2021 SCMR 1308 SUPREME-COURT

Case information

Citation: 2021 SCMR 1308 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2021
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE, MULTAN vs ACRO SPINNING AND WEAVING MILLS LTD
Subject matter: Tax & Customs

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

COMMISSIONER INLAND REVENUE, MULTAN VS ACRO SPINNING AND WEAVING MILLS LTD., MULTAN Ss. 3(1), 3(1a) & 4 [as they existed before the Finance act, 2017]---SRO No. 1125(I)/2011 dated 31-12-2011 (as amended vide SRO No. 491(I)/2016 dated 30-06-2016)---Taxable supplies to be charged at zero percent---Scope---Taxable supplies made by taxpayer to persons not registered under the Sales Tax act, 1990---Certain erroneous observations regarding the Sales Tax act, 1990 recorded by the High Court in Paragraphs 5 and 10 of the judgment reported as MKB Spinning Mills (Pvt.) Ltd. v. Federation of Pakistan and others 2018 PTD 2364 ("MKB Spinning Mills") highlighted by the Supreme Court.

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