LOUIS DREYFUS COMPANY PAKISTAN (PVT.) LTD. vs FEDERAL BOARD OF REVENUE Ss — 2022 PTD 205 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 205 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: LOUIS DREYFUS COMPANY PAKISTAN (PVT.) LTD. vs FEDERAL BOARD OF REVENUE Ss
Subject matter: Tax & Customs

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

LOUIS DREYFUS COMPANY PAKISTAN (PVT.) LTD. VS FEDERAL BOARD OF REVENUE Ss.71, 3 & 8---Sales Tax General Order No. 105/2019 dated 13.12.2019---Sales Tax Liability---Adjustment/refund of sales tax paid under special procedures---Scope---Petitioner, an importer of palm oil, sought input tax adjustment for period ending 30.06.2019 in respect of stocks available with it, after introduction of new sales tax regime on import of oil, effective from 01.07.2019---Held, that Sales Tax General Order No. 105/2019 dated 13.12.2019 provided clarity that after introduction of new regime, goods which had already been subject to sales tax under previous regime and were in stock till 30.09.2019 and were to be supplied after effective date of new regime, would be subjected to input tax adjustment under standard regime to save such goods from double / increased incidence of sales tax --- High Court observed that several sectors had been accommodated by the Department but importers of edible oil were not given equal fair opportunity and directed that said Sales Tax General Order was to be applied in true spirit in case of petitioner---Constitutional petition was disposed of, accordingly.

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