ZONA PAKISTAN (PVT.) LTD. vs PROVINCE OF SINDH Ss — 2022 PTD 984 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 984 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: ZONA PAKISTAN (PVT.) LTD. vs PROVINCE OF SINDH Ss
Subject matter: Tax & Customs
Provisions referred to: S. 5; 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

ZONA PAKISTAN (PVT.) LTD. VS PROVINCE OF SINDH Ss.5 &24---Sindh Sales Tax on Services Rules, 2011, R. 41-B---Constitution of Pakistan, Art.199---Constitutional petition---Services provided by indenters and commission agents---Value Added Tax (VAT)---Dispute was with regard to applicability of Sindh Sales Tax on Services Act, 2011, on business activities of service providers / indenters---Validity---General principle of passing on value added tax (VAT) to end consumer was not an absolute principle for any legislation but exceptions were always there considering the circumstances---At times such exceptions were inbuilt in VAT mode legislation---Such had always remained prerogative of the Legislature to shift the burden either to end consumer or to provider of service for administrative or legal needs---Formula of shifting burden of tax either on recipient or provider of service was established around the globe and was being implemented all over the world where VAT regime of tax existed---Such was not an absolute mechanism that on an event of indirect tax, it must be passed on to end consumer though in general the principle existed but carried exceptions along with---Provisions of R.41B of Sindh Sales Tax on Services Rules, 2011 read with S.5 of Sindh Sales Tax on Services Act, 2011, had authorized the Board to fix any other value of service or class of service where it deemed appropriate in the facts and circumstances of the transaction---Provision of R.41-B of Sindh Sales Tax on Services Rules, 2011 deviated the general principle---Constitutional petition was disposed of accordingly.

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