NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Levy of tax — 2022 SCMR 765 SUPREME-COURT

Case information

Citation: 2022 SCMR 765 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: SCMR
Parties: NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Levy of tax
Subject matter: Tax & Customs
Provisions referred to: S. 12; S. 3; Federal Excise Act (VII of 2005); Sales Tax Act; Federal Excise 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

NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Levy of tax---Scope---Measure of a tax must have a reasonable nexus with it, the subject matter, and that a tax cannot be levied on the basis of arbitrary valuation. Head NotesCase Description Citation Name: 2022 SCMR 765 SUPREME-COURTBookmark this Case NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Levy/charge/tax, imposition of--- Scope--- Tax, levy or charge can only be imposed under a clear mandate and sanction of law. Head NotesCase Description Citation Name: 2022 SCMR 765 SUPREME-COURTBookmark this Case NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an authority only in respect to what it decides, and only with regard to the proposition of law raised, in that case, and therefore point not argued before the Court cannot be considered to have been dealt with by its judgment. Head NotesCase Description Citation Name: 2022 SCMR 765 SUPREME-COURTBookmark this Case NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Ss. 2(27) & 3(2)---Federal Excise Act (VII of 2005), S. 12(4)---Aerated water---Determination of value for the purposes of duty---Retail price---Scope---Excise duty in the context of S. 3(2) of the Sales Tax Act, 1990 and S. 12(4) of Federal Excise Act, 2005, cannot be counted towards "retail price"---Law does not permit levy of excise duty on the amount of excise duty, yet to be 'charged', to be included in the "retail price". Head NotesCase Description

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