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ANWAR TRADERS, GUJRANWALA vs COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA Ss — 2022 PTD 1542 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1542 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
ANWAR TRADERS, GUJRANWALA vs COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA Ss
Subject matter
Tax & Customs
Provisions referred to
S. 3; 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

ANWAR TRADERS, GUJRANWALA VS COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA Ss.3 & 2(12)---Sales tax---Further tax---"Goods"---Scope---Appellant declared supplies made to unregistered person on which sales tax at the rate of 17% was correctly paid but further tax leviable under S.3(1A) of Sales Tax Act, 1990, was neither charged nor paid thereon--Commissioner Inland Revenue adversely adjudged the liability as to further tax---Validity---Appellant had supplied "Zinc Ingots" to the Master of Mint, Finance Division, Government of Pakistan---Master of Mint was engaged in manufacturing of coins which was "money"---"Money" was excluded from the very purview of "Goods" as defined in S.2(12) of Sales Tax Act, 1990---Master of Mint was not required to be registered in the sales tax, hence, did not fall under the scope of S.3(1A) of Sales Tax Act, 1990---Impugned order, being not maintainable, was annulled.

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