COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs HAJVAIRY STEEL INDUSTRIES (PVT — 2023 PTD 644 SUPREME-COURT

Case information

Citation: 2023 PTD 644 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs HAJVAIRY STEEL INDUSTRIES (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 ZONE-I, REGIONAL TAX OFFICE, QUETTA VS HAJVAIRY STEEL INDUSTRIES (PVT.) LIMITED, QUETTA Ss. 3(1a) & 71---Sales Tax Special Procedures Rules, 2007, R. 58H---Steel re-rolling mills---Scope and payment of sales tax---'Final discharge' of tax liability---Tax department (petitioner) contended that since the Sales Tax Special Procedure Rules, 2007 was applicable in the present case, the tax payers (respondents) were not liable under section 3 of the Sales Tax, act, 1990 ('the act'), but they would still be liable under section 3(1a) of the act because amendments therein were made subsequently, that is, during the subsistence of section 71 of the act---Validity---Section 71 of the act enables special procedure to be made with regard to the scope and payment of tax to be made and the Sales Tax Special Procedures Rules, 2007 ('the Special Procedure') were made pursuant thereto, which contained an overriding, non obstante, clause, which uses categorical and clear language and must be given effect to, and the respondents were entitled to be treated in accordance therewith---Particular rate and mechanism for the imposition of sales tax on steel re-rollers was prescribed and it was stipulated that it 'will be considered as their final discharge of tax liability', which the respondents had discharged in accordance therewith---Petitions for leave to appeal were dismissed.

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