NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Ss — 2022 PTD 683 SUPREME-COURT

Case information

Citation: 2022 PTD 683 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Ss
Subject matter: Tax & Customs
Provisions referred to: S. 12; S. 3; Federal Excise Act (VII of 2005); Sales Tax Act; Federal Excise 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

NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Ss. 2(27) & 3(2)---Federal Excise Act (VII of 2005), S. 12(4)---Aerated water---Determination of value for the purposes of duty---Retail price---Scope---Excise duty in the context of S. 3(2) of the Sales Tax Act, 1990 and S. 12(4) of Federal Excise Act, 2005, cannot be counted towards "retail price"---Law does not permit levy of excise duty on the amount of excise duty, yet to be 'charged', to be included in the "retail price".

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