| Citation(s) |
|---|
| 2025 SLG 5271 2025 SLD 5271 |
Islamabad High Court
Sales Tax Reference No. 27/2022
PRESENT; (SAMAN RAFAT IMTIAZ) (BABAR SATTAR) JUDGE
APPLICANT BY: Syed Tauqeer Bukhari and Syed Ali Murtaza Abbas, Advocates. RESPONDENTS BY: Barrister Atif Rahim Burki, Advocate. DATE OF DECISION: 04.02.2025.
Sales Tax Reference No. 27/2022
PRESENT; (SAMAN RAFAT IMTIAZ) (BABAR SATTAR) JUDGE
APPLICANT BY: Syed Tauqeer Bukhari and Syed Ali Murtaza Abbas, Advocates. RESPONDENTS BY: Barrister Atif Rahim Burki, Advocate. DATE OF DECISION: 04.02.2025.
M/s ADOS Pakistan Limited, Islamabad
VS
. The Commissioner Inland Revenue, Islamabad, & others
Law: Sales Tax Act, 1990
Section: 13(2), 3(1), SRO 678 , 3(1)(a), 3(1)(b)
Case Background
This reference arose from the order of the Appellate Tribunal Inland Revenue (Islamabad) dated 21.06.2022, which upheld:
-
The Deputy Commissioner Inland Revenue’s order (30.11.2020)
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The Commissioner (Appeals)’ order (28.12.2020)
The dispute concerned exemption from sales tax under SRO 678(I)/2004 dated 07.08.2004, particularly Clause (4), in relation to:
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Import of raw materials and components
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Manufacture of goods in Pakistan
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Supply of finished goods to Petroleum Sector Companies (including E&P Companies)
âš–ï¸ Core Legal Issue
The main question was: