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The COMMISSIONER OF INLAND REVENUE, PESHAWAR vs SUFI TAHIR NADEEM Ss — 2025 PTD 1558 SUPREME-COURT

Case information

Citation
2025 PTD 1558 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
PTD
Parties
The COMMISSIONER OF INLAND REVENUE, PESHAWAR vs SUFI TAHIR NADEEM Ss
Subject matter
Tax & Customs
Provisions referred to
Income Tax Ordinance

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 COMMISSIONER OF INLAND REVENUE, PESHAWAR VS SUFI TAHIR NADEEM Ss. 2(13aB), 113, 122(5) & 177---Consumer goods---Turnover---Determination---amendment of assessment---Tax liability, demand of---Fast Moving Consumer Goods (FMCG)---Packing material---authorities revised the assessment of respondent / taxpayer considering packing material as consumer goods for the use of end user---Validity---Products in question were primarily used as a material for packing other products for various consumer goods and were not typically sold directly to consumers as a stand-alone product---Consumer could buy products packed in such films but would not typically purchase goods in question---Subject goods in their form as described in orders of lower fora were utilizable predominantly by end consumers---These were not directly considered as consumer items but had formed a key component for many consumer products and were meant primarily for an industrial / commercial use---Fast Moving Consumer Goods were those which were supplied in retail market as per "their" daily demand and did not qualify to form part of definition provided in section 2 (13aB) and (22a) of Income Tax Ordinance, 2001---Insertion of phase 'durable' which excludes such product was additionally applied for tax return in question---all such products described as durable were excluded via Finance act, 2017---Supreme Court set aside judgment passed by High Court---appeal was allowed.

Other judgments reported in 2025 PTD

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