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PAKISTAN WAPDA FOUNDATION vs The COLLECTOR OF CUSTOMS, SALES TAX, LAHORE Ss — 2023 SCMR 79 SUPREME-COURT

Case information

Citation
2023 SCMR 79 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
SCMR
Parties
PAKISTAN WAPDA FOUNDATION vs The COLLECTOR OF CUSTOMS, SALES TAX, LAHORE Ss
Subject matter
Criminal
Provisions referred to
Sales Tax Act (VII of 1990); Central Excises Act; 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

PAKISTAN WAPDA FOUNDATION VS The COLLECTOR OF CUSTOMS, SALES TAX, LAHORE Ss. 2(25) & 3---Sales Tax Act (VII of 1990), Ss. 2(16), 2(17), 2(39), 2(41), 3(1) & 3(3)---Central Excises Rules, 1944, R. 7---Reclamation of used transformer oil carried out by Pakistan WAPDA Foundation ('appellant') for WAPDA---Question as to whether such reclamation comes within the purview of the Central Excises Act, 1944; and whether the said process is a taxable supply chargeable to sales tax under the provisions of section 3 of the Sales Tax Act, 1990---Held, that the appellant is not a manufacturer of transformer oil within the contemplation of section 2(25) of the Central Excises Act, 1944 read with Rule 7 of the Central Excises Rules, 1944---Appellant is, therefore, not liable to pay the excise duty for reclaiming (manufacturing) transformer oil---Services provided by the appellant for reclaiming transformer oil may have come within the purview of excisable services provided under heading 9809.0000 in the table of services provided in the First Schedule of the Central Excises Act, 1944 however, no definite finding can be rendered on said issue by the Supreme Court, and that too at present stage, when the same was not put to the appellant to respond to in the Show Cause Notice---Regarding sales tax, the appellant is not a manufacturer within the purview of section 2(17) of the Sales Tax Act, 1990---Supply of reclaimed transformer oil by the appellant to WAPDA, thus, does not come within the scope of taxable supplies under the Sales Tax Act, 1990---Appellant is, therefore, not liable to pay the sales tax.

Other judgments reported in 2023 SCMR

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