| Citation(s) |
|---|
| 2025 SLG 983 2025 SLD 983 = 2025 PTCL 470 |
Appellate Tribunal Inland Revenue
STA No. 712/KB/2024. Date of hearing: 04.10.2024. Date of order: 13.12.2024
AUTHOR(S): MR. TAUQEER ASLAM, CHAIRMAN AND MR. SHAHID MEHMOOD SHEIKH, MEMBER.
Appellant by: Mr. Naeem-ul_Haq, Advocate.
Respondent by: Mr. Bilal Jafri, DR.
STA No. 712/KB/2024. Date of hearing: 04.10.2024. Date of order: 13.12.2024
AUTHOR(S): MR. TAUQEER ASLAM, CHAIRMAN AND MR. SHAHID MEHMOOD SHEIKH, MEMBER.
Appellant by: Mr. Naeem-ul_Haq, Advocate.
Respondent by: Mr. Bilal Jafri, DR.
M/s. Wali Khan Trading Company, Karachi, Appellant
VS
The CIR, Zone-II, RTO-I, Karachi, Respondent
Law: Sales Tax Act, 1990
Section: 2(16), 2(17), 7A; Twelfth Schedule, 11E, 33(5), 33(15), 11(3)
The process of mixing, blending and packing to be sold under brand name is a manufacturing process, and the appellant is entitled to the status of…