PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

TARBELA STEEL RE-ROLLING MILLS (PVT.) LTD. vs COMMISSIONER INLAND REVENUE — 2026 PTD 943 SUPREME-COURT

Case information

Citation
2026 PTD 943 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2026
Reporter
PTD
Parties
TARBELA STEEL RE-ROLLING MILLS (PVT.) LTD. vs COMMISSIONER INLAND REVENUE
Subject matter
Tax & Customs
Provisions referred to
S. 3---S; 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

TARBELA STEEL RE-ROLLING MILLS (PVT.) LTD. VS COMMISSIONER INLAND REVENUE. S. 3---Sales Tax Special Procedure (Withholding) Rules, 2007, Rr. 1(d) & 2(6)---Sales tax, recovery of---Liability---Underlying tax obligation continues to be that of the supplier. The purchaser, by withholding an amount from the invoiced amount and paying it to the treasury, is discharging part of the supplier's sales tax liability on the supplier's behalf. The obligation of the purchaser to withhold sales tax under the Sales Tax Act, 1990 and the Sales Tax Special Procedure (Withholding) Rules, 2007 is contingent upon the existence of a taxable supply chargeable to tax under Section 3 of the Sales Tax Act, 1990.

Other judgments reported in 2026 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English