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WAQAS PRINTERS AND PUBLISHERS, PESHAWAR vs COMMISSIONER INLAND REVENUE, (UNIT-21-PESHAWAR ZONE), RTO, PESHAWAR Ss — 2026 PTD 341 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2026 PTD 341 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2026
Reporter
PTD
Parties
WAQAS PRINTERS AND PUBLISHERS, PESHAWAR vs COMMISSIONER INLAND REVENUE, (UNIT-21-PESHAWAR ZONE), RTO, PESHAWAR Ss
Subject matter
Tax & Customs
Provisions referred to
S. 13; 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

WAQAS PRINTERS AND PUBLISHERS, PESHAWAR VS COMMISSIONER INLAND REVENUE, (UNIT-21-PESHAWAR ZONE), RTO, PESHAWAR Ss. 3, 13 & Sixth Schedule, Serial No.32---Supplies of goods---Manufacturing of printing services---Sales tax and withholding sales tax, liability of---Scope---Whether the manufacturing of printing services used in the supplies of goods which are exempt in terms of Sixth Schedule to the Sales Tax Act, 1990, are liable to sales tax and withholding sales tax---Held: Record transpires that during the assessment proceedings, the appellant /registered person had conceded the allegation of non-payment of sales tax amount, however, based the reason of non-payment on the dispute between the KP Revenue Authority and FBR for non-payment of the sales tax---The supplies of books to the KPTBB are exempt from sales tax in terms of S. 13 of the Sales Tax Act, 1990, read with serial No.32 of the Sixth Schedule to the Sales Tax Act, 1990---It is also evident that KPTTB shall make payment to the appellant without withholding sales tax---It is also clear that printing of the books falls within manufacturing as provided in the Sales Tax Act, 1990, therefore, the same does not fall within the scope of Sales Tax Act, 1990---Since the supplies of books are exempt from sales tax and the printing of books falls within manufacturing and the same does not fall within the scope of the Sales Tax Act, 1990, hence, the appellant /registered person was not liable to pay sales tax on the same---Appellate Tribunal Inland Revenue vacated the sales tax demand upon the appellant/registered person for the relevant months, resulting into vacation of the orders passed by the two forums below---Appeal, filed by the registered person was allowed accordingly.

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