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COMMISSIONER INLAND REVENUE ZONE-I vs FAIZAN STEEL Ss — 2022 PTD 390 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 390 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE ZONE-I vs FAIZAN STEEL Ss
Subject matter
Tax & Customs
Provisions referred to
S. 71; S. 3; 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

COMMISSIONER INLAND REVENUE ZONE-I VS FAIZAN STEEL Ss.71, 3 & 47---Sales Tax (Special Procedure) Rules, 2007, Rr.58H, 58F & 58G---Sales tax liability, computation of---Payment of additional sales tax---Special procedure---Special procedure for payment of sales tax by steel melters, re-rollers and ship breakers---Nature of special procedure prescribed under S.71 of Sales Tax Act, 1990---Scope---Question before High Court was whether taxpayer paying sales tax under Special Procedure of R.58H of Sales Tax (Special Procedure) Rules, 2007, could be subjected to pay further sales tax under S.3(1)(A) of Sales Tax Act, 1990 on supplies---Held, that taxpayer in the present case being a manufacturer of steel products came within frame of special procedure extended through S.71 of Sales Tax Act, 1990---Since such taxpayer was being dealt with through a special regime, therefore the general treatment may not be applied for recovery of additional sales tax in terms of S.3(1)(A) of Sales Tax Act, 1990 from such taxpayer---Rule 58H of Sales Tax (Special Procedure) Rules, 2007 provided that payment of sales tax by manufacturer of steel products under said section would be considered final discharge of sales tax liability, and S.71 of Sales Tax Act, 1990 had an overriding effect of general provisions of the said Act, and therefore S.3(1)(A) of Sales Tax Act, 1990 could only be enforced in respect of goods which were being charged under S.3(1) of Sales Tax Act, 1990 at rate prescribed therein on ad-valorem basis---Reference was answered accordingly.

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