PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

COMMISSIONER INLAND REVENUE, ZONE-III, RTO, FAISALABAD vs KAMAL TEXTILE MILLS, FAISALABAD Ss — 2022 PTD 1435 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1435 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, ZONE-III, RTO, FAISALABAD vs KAMAL TEXTILE MILLS, FAISALABAD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 7; S. 10; 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, ZONE-III, RTO, FAISALABAD VS KAMAL TEXTILE MILLS, FAISALABAD Ss.10 & 7---Sales Tax Rules, 2006, R.33---Determination of tax liability---Refund of input tax---Extent of payment of refund claim---Scope---Consumption of raw material is a mandatory condition for claiming refund of input tax but the R.33 of the Sales Tax Rules, 2006, does not provide any restriction and condition of consumption of such raw material in the same tax period against which input tax credit is being claimed as refund---Registered person is entitled to deduct input tax paid or payable during a tax period for the purpose of taxable supplies made or to be made by him from output tax under S.7(1) of the Sales Tax Act, 1990 and in case, input tax credit exceeds output tax due to zero-rated local supplies or exports thereof, its refund is made available under S.10(1) of Sales Tax Act, 1990---None of the provisions of S.7(1) of the Sales Tax Act, 1990 or S.10(1), Sales Tax Act, 1990 or even the rules made thereunder provides for input tax credit/refund on the basis of consumption, instead it is on basis of purchases and imports---In case, input tax incurred on purchases or imports exceeds output tax due to zero-rated local supplies or exports thereof, excess amount shall be refunded to registered person under S.10(1) of the Sales Tax Act, 1990.

Other judgments reported in 2022 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English