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Citation Name: 2024 PTD 1021 PESHAWAR-HIGH-COURTBookmark this Case GADOON TEXTILE MILLS LTD. vs DEPUTY COMMISSIONER IR (AUDIT-05), INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR Ss — 2024 PTD 1021 PESHAWAR-HIGH-COURT

Case information

Citation
2024 PTD 1021 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2024
Reporter
PTD
Parties
Citation Name: 2024 PTD 1021 PESHAWAR-HIGH-COURTBookmark this Case GADOON TEXTILE MILLS LTD. vs DEPUTY COMMISSIONER IR (AUDIT-05), INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR Ss
Subject matter
Tax & Customs
Provisions referred to
S. 3; S. 7; S. 8; 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

Citation Name: 2024 PTD 1021 PESHAWAR-HIGH-COURTBookmark this Case GADOON TEXTILE MILLS LTD. VS DEPUTY COMMISSIONER IR (AUDIT-05), INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR Ss. 3, 7, 8 & 47---Reference---Input tax---Adjustment---Packing material---Zero rated supply---Petitioner / company was aggrieved of bar imposed on input tax credit or refund on packing material purchased by registered person whose taxable supplies were zero rated---Validity---Provision of S. 3 of Sales Tax Act, 1990, is a charging section, whereas S. 7 of Sales Tax Act, 1990, allows input adjustment to a registered person for the purpose of determining tax liability in respect of taxable supplies, when such person has paid input tax for the purpose of taxable supplies made or to be made by him from the output tax i.e. due from him---Mandate of S. 7(l) of Sales Tax Act, 1990 is allowing input adjustment on such goods which are used for the purpose of taxable supplies---Federal Government, under S. 8(b) of Sales Tax Act, 1990, has been given power to notify any other goods in official Gazette against which input adjustment cannot be allowed---Federal Government has no jurisdiction to create and insert a new class in the regime of Sales Tax Act, 1990, which can disentitle input adjustment which is otherwise allowable to a registered person under a statutory dispensation i.e. S. 7 of Sales Tax Act, 1990---Input adjustment to a registered person against goods, which are or would be used for taxable activities, has been allowed under S. 7 of Sales Tax Act, 1990---Packing material purchased by petitioner / company was used for the purpose of taxable supplies, therefore, petitioner / company was entitled to adjust input tax against its output tax---Reference was disposed of accordingly.

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