Citation Name: 2023 PTD 556 PESHAWAR-HIGH-COURTBookmark this Case SOHAIL STEEL GL SHEET COMPANY vs FEDERATION OF PAKISTAN through Secretary Finance and Revenue Division, Islamabad Ss — 2023 PTD 556 PESHAWAR-HIGH-COURT

Case information

Citation: 2023 PTD 556 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2023
Reporter: PTD
Parties: Citation Name: 2023 PTD 556 PESHAWAR-HIGH-COURTBookmark this Case SOHAIL STEEL GL SHEET COMPANY vs FEDERATION OF PAKISTAN through Secretary Finance and Revenue Division, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: S. 148; S. 159; Sales Tax Act (VII of 1990); Sales Tax Act; Finance Act; Income Tax Ordinance

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

Citation Name: 2023 PTD 556 PESHAWAR-HIGH-COURTBookmark this Case SOHAIL STEEL GL SHEET COMPANY VS FEDERATION OF PAKISTAN through Secretary Finance and Revenue Division, Islamabad Ss.148 & 159---Sales Tax Act (VII of 1990), Second Schedule, Part-I, Cl.146 & Sixth Schedule, Entry 151---Sales tax at import stage---Exemption from income tax---Petitioners were running their manufacturing units in erstwhile Provincially Administered Tribal Areas, who sought tax exemption over raw material imported by them---Validity---Clause No. 146 of Second Scheduled Part-I of Sales Tax Act, 1990 was no more on the part of statue as the same was omitted by Finance Act, 2021---Provision of S.148 of Income Tax Ordinance, 2001 was omitted by Finance Act, 2020---Entry No. 151 of Sixth Schedule of Sales Tax Act, 1990 was inserted which dealt with sales tax at import stage---For seeking exemption from payment of income tax, the petitioners were to seek exemption under S.159 of Income Tax Ordinance, 2001---High court declined to interfere in the matter---Constitutional petition was dismissed, in circumstances.

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