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COMMISSIONER INLAND REVENUE vs NISHAT CHUNIAN POWER LIMITED Ss — 2022 PTD 1180 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PTD 1180 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE vs NISHAT CHUNIAN POWER LIMITED Ss
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

COMMISSIONER INLAND REVENUE VS NISHAT CHUNIAN POWER LIMITED Ss. 8(2) & 47---Sales Tax Rules, 2006, Rr. 13(3) & 24---Input tax, apportionment---Question was with regard to adjustment of input tax on payments made against Capacity Purchase Price---Validity---Amount received on account of Capacity Purchase Price was not part of supply under R.13(3) of Sales Tax Rules, 2006---Provision of S.8(2) of Sales Tax Act, 1990, dealt with a situation where taxable and non-taxable supplies were clearly identifiable and input tax attributable to non-taxable supply was not adjustable---High Court set aside judgment passed by Appellate Tribunal Inland Revenue and remanded the matter to determine whether payments made against Capacity Purchase Price constituted a taxable or non-taxable supply and treat the input adjustment according---Reference was disposed of accordingly.

Other judgments reported in 2022 PTD

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