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RAFHAN MAIZE PRODUCTS CO. LIMITED vs THE APPELLATE TRIBUNAL INLAND REVENUE, MULTAN — 2026 PTD 281 SUPREME-COURT

Case information

Citation
2026 PTD 281 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2026
Reporter
PTD
Parties
RAFHAN MAIZE PRODUCTS CO. LIMITED vs THE APPELLATE TRIBUNAL INLAND REVENUE, MULTAN
Subject matter
Tax & Customs
Provisions referred to
S. 3

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

RAFHAN MAIZE PRODUCTS CO. LIMITED VS THE APPELLATE TRIBUNAL INLAND REVENUE, MULTAN. S. 3(1a)---Taxable supplies made to an entity whose registration has been suspended / blacklisted---Further tax, levy of---Scope---Petitioner was a subsidiary of a multinational company engaged in the business of sale of various food products---adverse orders were passed against the petitioner for its alleged failure to pay further tax at the rate of 1% in respect of supplies made to persons who were "un-registered"---Validity---Section 3(1a) of the act 1990 forms part of charging Section 3 of the act, 1990---While interpreting charging section of a fiscal statute, the Court is obliged to interpret what is clearly said and there is no possibility for any intendment---Thus, in a situation where taxable supplies made to an entity whose registration is either suspended or consequently blacklisted, it is apparently not seen as the requirement of Section 3(1a)---Said provision calls for an additional tax of 1% only in a situation where the person to whom taxable supplies were made "has not obtained registration"---Did he or did he not obtain registration is a simple question and the answer would serve the situation---The supplies made to the person was registered and this alone fulfilled the prerequisites of Section 3(1a)---any consequential event, which in any case had not "cancelled the registration" would not attract the situation of levying further tax of 1% and nothing more could be extracted by applying the above jurisprudence---Supreme Court set-aside impugned order passed by the High Court---Petition for leave was converted into an appeal and allowed.

Other judgments reported in 2026 PTD

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