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

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. 10---R; S. 25; 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.10---Refund of sales tax---Scope---Appellant assailed disallowing of input tax against packing material---Validity---Consumption of packing material was necessary for packing of confectionary items and there was no provision in the Sales Tax Act, 1990, or the Rules made thereunder which restricted the consumption of packing material and in case packing material exceeded 3.6% of the total amount of refund claimed even then the samples of goods exported were to be drawn at the time of exports as provided under S. 25(A) of the Sales Tax Act, 1990, but no such samples were drawn by the sales tax department without which rejection of refund was not only against the letter and spirit of the impugned agreement but also unjustified and unlawful---Appeal was accepted.

Other judgments reported in 2022 PTD

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