COMMISSIONER INLAND REVENUE, ZONE-I, LAHORE vs PAK ELEKTRON LTD — 2022 PTD 747 SUPREME-COURT

Case information

Citation: 2022 PTD 747 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, ZONE-I, LAHORE vs PAK ELEKTRON LTD
Subject matter: Tax & Customs
Provisions referred to: S. 4---E

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, LAHORE VS PAK ELEKTRON LTD. S. 4---Electricity meters---Equipment eligible for zero rating of sales tax under SRO No. 530(I)/2005 dated 6-6-2005 ('the SRO')---Plea by tax department that electricity meters are consumer durables and are not eligible for classification as equipment and hence not covered by the SRO---Held, that metering equipment can be used for different purposes---In relation to machinery, equipment that measures temperature, speed, pressure etc. are also in the nature of metering equipments---Undeniably power supply is a crucial factor for the operation of plant and machinery, therefore, electricity meters are classifiable as equipment used in the operation of the industrial process at the taxpayer's premises---High Court and the Tribunal had rightly found that electricity meters are equipment eligible for zero rating under the terms of SRO No. 530(I)/2005 dated 6-6-2005---Petition for leave to appeal was dismissed and leave was refused.

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