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Citation Name: 2024 PTD 1422 PESHAWAR-HIGH-COURTBookmark this Case FRONTIER GREEN WOOD INDUSTRIES (PVT.) LTD vs COMMISSIONER INLAND REVENUE, WITHHOLDING ZONE, REGIONAL TAX OFFICE, PESHAWAR Ss — 2024 PTD 1422 PESHAWAR-HIGH-COURT

Case information

Citation
2024 PTD 1422 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2024
Reporter
PTD
Parties
Citation Name: 2024 PTD 1422 PESHAWAR-HIGH-COURTBookmark this Case FRONTIER GREEN WOOD INDUSTRIES (PVT.) LTD vs COMMISSIONER INLAND REVENUE, WITHHOLDING ZONE, REGIONAL TAX OFFICE, PESHAWAR Ss
Subject matter
Tax & Customs
Provisions referred to
S. 11; 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 1422 PESHAWAR-HIGH-COURTBookmark this Case FRONTIER GREEN WOOD INDUSTRIES (PVT.) LTD VS COMMISSIONER INLAND REVENUE, WITHHOLDING ZONE, REGIONAL TAX OFFICE, PESHAWAR Ss.11(2), 47 & Sixth Schedule, Table-II, Entry No.10---Reference---Agriculture produce---Authorities sought recovery of tax under S. 11(2) of Sales Tax Act, 1990, for using cut wood for manufacturing its goods falling within the ambit of Entry No.10 of Table-II of Sixth Schedule to Sales Tax Act, 1990---Validity---Wood plank/tree for the purpose of sale, if cut in pieces did not attract manufacturing process as such process was neither combined with another article nor the cut wood was so changed or transformed to an article being distinctly used---Taxpayer was purchasing raw wood where standing trees of "poplar" and "eucalyptus" were cut into pieces (admittedly an agriculture produce), the same did not in any manner transform into another product and remained as agriculture produce as long as it was not subjected to further process of manufacture for manufacturing chipboard or laminated wood---At the point of purchasing raw "cut wood", it remained an agriculture produce and was exempt from incidence of sales tax in view of Entry No.10 of Table-II of Sixth Schedule to Sales Tax Act, 1990--- Sales Tax Reference was answered in positive.

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