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AMSONS TEXTILE MILLS (PVT.) LIMITED vs FEDERATION OF PAKISTAN S — 2022 PTD 212 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 212 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
AMSONS TEXTILE MILLS (PVT.) LIMITED vs FEDERATION OF PAKISTAN S
Subject matter
Civil
Provisions referred to
S. 4; S. 11---S; Civil Procedure Code (V of 1908)

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

AMSONS TEXTILE MILLS (PVT.) LIMITED VS FEDERATION OF PAKISTAN S.4(d)---Notification SRO 509(I)/2009 dated 09-07-2007 and SRO 1125 (I)/ 2011 dated 31-12-2011---Civil Procedure Code (V of 1908), S.11---Suit for declaration and injunction---Zero-rating, entitlement of---Determination---Constructive res-judicata---Applicability---Plaintiff company was taxpayer and claimed benefit of zero-rating status to charge sales tax---Validity---Plaintiff sought essentially the same relief as earlier sought in Constitutional petition against Sales Tax General Orders, which relief was not granted by High Court--- Seeking such relief was barred by constructive res judicata and doctrine of election--- Classification of plaintiff by Gas Company, as a 'General industrial consumer' instead of 'registered manufacturer or exporter of five zero-rated sectors', for the purposes raising gas bills, was a consequence of withdrawal of zero-rated facility from plaintiff pursuant to the Sales Tax General Orders in question---Relief sought by plaintiff was only consequential to main relief sought against Sales Tax General Orders in question---If suit was not maintainable for the main relief, it could not be considered independently for consequential relief---If withdrawal of zero-rated facility had no bearing on its eligibility as a 'registered manufacturer or exporter of five zero-rated sectors' then issue raised by plaintiff was in the nature of a billing dispute and special remedy before special forum was provided under 'Complaint Resolution Procedure for Natural Gas, Liquefied Petroleum Gas (LPG), Compressed Natural Gas (CNG) and Refined Oil Products Regulations, 2003'---Suit was dismissed, in circumstances.

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