COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO PESHAWAR vs FLYING KRAFT PAPER MILLS (PVT — 2025 SCMR 724 SUPREME-COURT

Case information

Citation: 2025 SCMR 724 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO PESHAWAR vs FLYING KRAFT PAPER MILLS (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 7---I

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

COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO PESHAWAR VS FLYING KRAFT PAPER MILLS (PVT.) LIMITED, CHARSADDA S.7---Input tax, adjustment of---Electricity and gas supply bills---Residential colony of industrial unit---Authorities were aggrieved of adjustment of input tax against supply of electricity and gas to residential colony for workers established in factory premises---Validity---Residential colony of factory for the convenience of workers was provided within factory premises for unrestrained factory work---Entire premises was registered as one manufacturing premises---Had it been objected, the entire premises would not have been registered as one manufacturing unit---Supreme Court declined to interfere in conclusion drawn by Appellate Tribunal Inland Revenue as well as by High Court, as it was based on admission of facts regarding residential colony existing within registered factory premises---Petition for leave to appeal was dismissed and leave to appeal was refused.

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