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The COMMISSIONER INLAND REVENUE, LAHORE vs PEPSI COLA INTERNATIONAL, LAHORE Ss — 2022 PTD 1030 SUPREME-COURT

Case information

Citation
2022 PTD 1030 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2022
Reporter
PTD
Parties
The COMMISSIONER INLAND REVENUE, LAHORE vs PEPSI COLA INTERNATIONAL, LAHORE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 12; S. 122---C; Federal Excise Act (VII of 2005); Income Tax Ordinance (XLIX of 2001); Sales Tax Act; Federal Excise Act; Income Tax Ordinance

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

The COMMISSIONER INLAND REVENUE, LAHORE VS PEPSI COLA INTERNATIONAL, LAHORE Ss. 2(46)(e) & 11---Federal Excise Act (VII of 2005), S. 12(1)---Income Tax Ordinance (XLIX of 2001), S. 122---Constitution of Pakistan, Art. 199---Show cause notices issued under the Sales Tax Act, 1990, the Federal Excise Act, 2005, and the Income Tax Ordinance, 2001---Notices held in abeyance by the High Court in its Constitutional jurisdiction till value/price of concentrate used by tax-payer was determined by a Valuation Committee---Legality---High Court had not decided a factual controversy---Law had provided for determination by a Valuation Committee in cases such as the present when value/price could not be easily ascertained---However, the tax department had arbitrarily determined value, without recourse to the Valuation Committee, and the High Court exercised its constitutional jurisdiction to ensure that the law was followed, and did so by referring the matter for determining value/price to the statutory Valuation Committee.

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