The COMMISSIONER INLAND REVENUE, KARACHI vs ATTOCK CEMENT PAKISTAN LIMITED, KARACHI S — 2023 PTD 320 SUPREME-COURT

Case information

Citation: 2023 PTD 320 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: The COMMISSIONER INLAND REVENUE, KARACHI vs ATTOCK CEMENT PAKISTAN LIMITED, KARACHI S
Subject matter: Tax & Customs
Provisions referred to: S. 7---I; Sales Tax 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

The COMMISSIONER INLAND REVENUE, KARACHI VS ATTOCK CEMENT PAKISTAN LIMITED, KARACHI S. 7---Input tax, adjustment of---Scope and nature---Section 7 of the Sales Tax Act, 1990 by nature is a beneficial provision of law providing a facility to a registered person to adjust input tax at the time of making payment of output sales tax.

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