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TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss — 2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss
Subject matter
Service
Provisions referred to
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

TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 7, 8 & 10---Determination of tax liability---Tax credit not allowed---Refund of input tax---Scope---Appellant was registered under the Sales Tax Act, 1990, as a manufacturer and was engaged in the business of textile printing material which were mainly supplied to exporters of garments---Appellant claimed input tax refund on the goods purchased with valid sales tax invoices and which were used for manufacturing of taxable activity, veracity of which was not questioned---Alleged goods/services were not directly in use for manufacturing or production of taxable goods yet they were indirectly used for the progress, promotion, advancement and enhancement of business activity and there was nothing emphatic in the Sales Tax Act, 1990, which strictly provided for direct use of any goods or services in manufacturing process of taxable goods for the purpose of claiming of input tax credit or adjustment thus, recovery of already refunded amount thereon was illegal and unjustified---Appeal was accepted.

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