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The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE vs QADBROS ENGINEERING (PVT — 2023 SCMR 939 SUPREME-COURT

Case information

Citation
2023 SCMR 939 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
SCMR
Parties
The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE vs QADBROS ENGINEERING (PVT
Subject matter
Tax & Customs
Provisions referred to
S. 7---I

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 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE VS QADBROS ENGINEERING (PVT.) LTD., LAHORE S. 7---Input tax ---Presumptive tax regime---Scope---Presumptive tax regime denotes that the tax so deducted or paid is treated as a final discharge of tax liability whereas the production capacity is reckoned by the Department according to the notified and applicable sales tax rates vis-à-vis the production as per comparative past and present physical production data including the machine ratings---Presumptive tax regime predominantly encompasses the usage of indirect means to determine tax liability, which diverges from the normal rules founded on the taxpayer's accounts to indicate a legal presumption that the tax liability is not less than the amount occasioning from the application of the indirect method.

Other judgments reported in 2023 SCMR

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