FAIZAN AND BROTHERS vs ASSISTANT COMMISSIONER, SRB, HYDERABAD S — 2022 PTD 85 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 85 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: FAIZAN AND BROTHERS vs ASSISTANT COMMISSIONER, SRB, HYDERABAD S
Subject matter: Tax & Customs
Provisions referred to: S. 24B---C; S. 24B; Services 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

FAIZAN AND BROTHERS VS ASSISTANT COMMISSIONER, SRB, HYDERABAD S.24B---Compulsory registration---Scope---Appellant, being a distributer of goods, was compulsorily registered under S. 24B of Sindh Sales Tax on Services Act, 2011---Validity---Appellant, under an agreement of distribution, purchased goods and supplied to wholesalers and retailers within the area assigned to it as per the instructions and rate fixed by its principal---Such an activity was covered by tariff heading 9845.0000 (supply chain management or distribution (including delivery) services)---Appeal was dismissed.

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