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2024 PTD 1174 PESHAWAR-HIGH-COURT

Case information

Citation
2024 PTD 1174 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2024
Reporter
PTD
Subject matter
Tax & Customs
Provisions referred to
S. 2; 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 1174 PESHAWAR-HIGH-COURTBookmark this Case COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR VS PESHAWAR ELECTRIC SUPPLY COMPANY (PESCO), SHAMI ROAD, PESHAWAR Ss. 2(35), 7 & 8---Determination of tax liability and tax credits---Scope---Where at any stage sales tax has been legitimately paid then refund of input tax cannot be claimed where such goods were used in manufacture of 'exempt supplies'---Where a registered person is exempt from liability of sales tax on its supplies, it does not mean that the tax that was paid on purchase of raw material used in making of such supplies would be liable to be refunded---There is no promise of the Legislature that sales tax paid on goods used to manufacture of 'exempt supplies' would be liable to be refunded---Section 7 of Sales Tax Act, 1990 being is only a beneficial and machinery provision, a registered person can claim input adjustment against output when the said output (including value added) also falls within the mischief of taxable supplies, and as per mandate of S. 2(35) of Sales Tax Act, 1990, the exempt supply does not constitute a taxable supply.

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