BEST PAPER AND BOARD (PVT.) LIMITED, GUJRANWALA vs The COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

BEST PAPER AND BOARD (PVT.) LIMITED, GUJRANWALA VS The COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S.13 & Sr. No.3, Table 2, Sixth Sched.---Exemption---Supplies made by cottage industry---Scope---Department raised a tax demand against the appellant for having failed to deduct sales tax in respect of purchases made from un-registered persons---Contention of appellant was that the paper wastes had been procured from the persons falling in the cottage industry not subject to levy of sales tax as being exempted under the Sixth Schedule annexed to the Sales Tax Act, 1990---Validity---Contention put forth by the appellant needed proper scrutiny and verification as to whether such paper wastes was actually purchased from the persons falling cottage industry---Case was remanded back to the original adjudicating authority to look into the matter afresh on such account---Appeal was disposed of accordingly. Citation Name: 2023 PTD 305 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case BEST PAPER AND BOARD (PVT.) LIMITED, GUJRANWALA VS The COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S.13 & Sr.No.10, Table 2, Sixth Sched.---Exemption---Withholding tax---Agricultural produce of Pakistan not subjected to any further process of manufacturing---Scope---Department raised a tax demand against the appellant for having failed to deduct sales tax in respect of purchases made from un-registered persons---Validity---Purchases of wheat straw were exempt from levy of sales tax under Sr. No. 10 of Table 2 of the Sixth Schedule annexed to the Sales Tax Act, 1990---Wheat straw being an agricultural produce was not subject to levy of sales tax, as such, no deduction of withholding tax on payments was warranted under the law---Appeal was disposed of accordingly. Citation Name: 2023 PTD 305 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case BEST PAPER AND BOARD (PVT.) LIMITED, GUJRANWALA VS The COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S.13---Exemption---Withholding tax---Scope---Withholding sales tax is always liable to be deducted on taxable goods and no such deduction is required to be made in case of payments on account of the goods exempted from sales tax.

BEST PAPER AND BOARD (PVT.) LIMITED, GUJRANWALA vs The COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S — 2023 PTD 305 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Judgment text as reported

Other judgments reported in 2023 PTD