COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE vs SAPPHIRE DAIRIES (PVT — 2023 PTD 44 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 44 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE vs SAPPHIRE DAIRIES (PVT
Subject matter: Tax & Customs

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

COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE VS SAPPHIRE DAIRIES (PVT.) LTD. Ss.2(39), 2(41), 2(48), 3, 13 & 47---Notification SRO No.549 (I)/2008 dated 11-06-2008---Exempted goods---Import and supplies---Scope---Authorities contended that benefit of notification SRO No.549(I)/2008, dated 11-06-2008 could only be extended to registered person, which was not importer-cum-supplier of goods---Validity---Expression "Import and supplies thereof" had to be construed in the context of definition of taxable supplies---Such supplies included supply of taxable goods made by an importer or manufacturer, as the case could be---Expression "Import and supplies thereof" covered incidence of import and supplies, in the context of goods and separately amenable to chargeability of tax and zero-rated regime---Expression 'Import and supplies thereof in column (3) of Sr.4, of Notification SRO No.549(I)/2008, dated 11-06-2008 covered imports-cum-supplies and supplies of locally produced/manufactured goods---No qualification / limitation was imposed nor intended to exclude taxable supplies of goods, locally produced/manufactured, from seeking benefit of Notification SRO No.549(I)/2008, dated 11-06-2008---High Court declined to interfere in order passed by Appellate Tribunal Inland Revenue and decided questions against the authorities---Reference was dismissed, in circumstances.

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