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: Tax & Customs
Provisions referred to: S. 7; S. 8; 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---Determination of tax liability---Tax credit not allowed---Scope---Keyword used in S. 7 and S. 8(1)(a) of the Sales Tax Act, 1990, is "purpose" which means that input tax can be deducted on goods used for the purpose of taxable supplies---In other words, issue of adjustment of input tax is to be resolved with reference to the actual use of input in making of taxable supplies and criterion of integral part is not valid---Expression "purpose" has a very wide application and according to dictionary meaning the same refers to what something is supposed to be achieved.

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