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GETZ PHARMA (PVT.) LIMITED vs FEDERATION OF PAKISTAN Sixth Schedule, Entry No — 2024 PTD 290 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2024 PTD 290 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2024
Reporter
PTD
Parties
GETZ PHARMA (PVT.) LIMITED vs FEDERATION OF PAKISTAN Sixth Schedule, Entry No
Subject matter
Criminal

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

GETZ PHARMA (PVT.) LIMITED VS FEDERATION OF PAKISTAN Sixth Schedule, Entry No.105---Customs act (IV of 1969), First Sched. & Fifth Sched.---Exemption from duty---Packing material---Provisions of two laws---appellant company claimed that packaging material was entitled to exemption from sales tax as it was included in basic raw material in manufacture of pharmaceutical products---Validity---While interpreting a specific provision of a statute, the intent of Legislature and language employed was determinative of the Legislative intent and the same was primarily gleaned from the parent statute itself---Exemption permissive, vide Customs act, 1969, was not pari materia to that within Sales Tax act, 1990---There was no infirmity in the order passed by Judge in Chambers of High Court---Provision of Entry No.105 of Sixth Schedule to Sales Tax act, 1990, extended a benefit in respect of raw materials for basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products---High Court declined to interfere in the matter as the claim of appellants did not fall into prior category---Packaging / packing material was chargeable to tax per Sales Tax act, 1990, and the same was not exempt within the parlance of Entry No.105 of Sixth Schedule to Sales Tax act, 1990---Intra Court appeal was dismissed, in circumstances.

Other judgments reported in 2024 PTD

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