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NAVEED ENTERPRISES, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S — 2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
NAVEED ENTERPRISES, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 4---; S. 4; 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

NAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.4---"Zero rating"---Scope---Sales tax functionaries were not empowered to restrict and fix input tax refund on exports as it is the Federal Government who may, by a notification in the official gazette, restrict amount of credit for input tax actually paid and claimed by a person making zero-rated supplies of goods otherwise chargeable to sales tax under the 2nd proviso to Cl.(c) of S.4 of the Sales Tax Act, 1990.

Other judgments reported in 2022 PTD

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