COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi vs SAMAD ENTERPRISES S — 2022 PTD 796 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 796 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi vs SAMAD ENTERPRISES S
Subject matter: Tax & Customs
Provisions referred to: S. 32---S; S. 4---M; Sales Tax Act (VII of 1990)

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

COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi VS SAMAD ENTERPRISES S.32---Sales Tax Act (VII of 1990), S. 4---Mis-declaration---Zero rating---SRO No.1125(I)/2011, dated 31-12-2011---Scope---SRO No.1125(I)/2011, dated 31-12-2011 gave concession to manufacturer, importer, exporter and wholesale dealers of textile, carpets, leather, sports and surgical goods---Department's case was that in view of the facts of the case Appellate Tribunal had erred in law by misreading the effect that the importer was a textile manufacturer within the meaning of SRO No.1125(I)/2011, dated 31-12-2011---Validity---Taxpayer Registration Certificate filed by the department itself disclosed that the principal activity of the importer was manufacturing of plastic products and other activities were import, export or manufacture of other textile NEC---SRO No.1125(I)/2011, dated 31-12-2011 in column (2) provided zero rating for textile and articles thereof excluding some articles---Importer's case did not fall within the excluding components---Registration Certificate was a comprehensive evidence---Since the conditions as required under SRO No.1125(I)/2011, dated 31-12-2011 was fulfilled, no other view could be taken than the one taken by the Appellate Tribunal---Customs Reference Application was dismissed.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English