| Citation(s) |
|---|
| 2004 SLG 451 2004 SLD 451 2004 PTD 2741 |
Supreme Court of Pakistan
Civil Petitions Nos.2837-L, 2921-L, 2929-L, 2942-L, 2946-L, 2997-L to 3000-L, 3075-L, 3076-L, 3084-L, 3085-L, 3089-L, 3157-L to 3163-L, 3172-L and 3220-L of 2003 and 158-L to 163-L, 191-L of 2004, dated 11/02/2004
IFTIKHAR MUHAMMAD CHAUDHRY, JUSTICE KHALIL-UR-REHMAN RAMDAY AND FALAK SHER, JUSTICE
Deprecated: str_replace(): Passing null to parameter #3 ($subject) of type array|string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 395
Civil Petitions Nos.2837-L, 2921-L, 2929-L, 2942-L, 2946-L, 2997-L to 3000-L, 3075-L, 3076-L, 3084-L, 3085-L, 3089-L, 3157-L to 3163-L, 3172-L and 3220-L of 2003 and 158-L to 163-L, 191-L of 2004, dated 11/02/2004
IFTIKHAR MUHAMMAD CHAUDHRY, JUSTICE KHALIL-UR-REHMAN RAMDAY AND FALAK SHER, JUSTICE
Deprecated: str_replace(): Passing null to parameter #3 ($subject) of type array|string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 395
Chanar Sugar Mills Ltd. And Others
VS
Collector Customs, Sales Tax and Central Excise, Faisalabad And Others
Law: Sales Tax Act, 1990
Section: 2(46),2(46)(a)(i),2(46)(c),3,7(1),7(2),8 (2),13(1),33,34,36
THIS JUDGMENT DELIVERED BY: IFTIKHAR MUHAMMAD CHAUDHARY, JUSTICE:-------- These petitions arise out of the judgment, dated 2nd October, 2003 passed by Lahore High Court, Lahore in the appeals either filed by the private-persons or on behalf of Government through its officials. However, details whereof are mentioned in the following table: TABLE Case No. Filed by: Filed against: Date of decision: STA. 23/2002 Phalia Sugar Mills Ltd. --- Collector of Customs Sales Tax, etc. --- 2-10-2003. STA 24/2002 Messrs Phalia Sugar Mills Ltd. - -do- STA. 74/2002 Brother Sugar Mills Ltd. -do- -do- STA 75/2002 Haseeb Waqas Sugar Mills Ltd. -do- -do- STA 110/2003 Chinnar Sugar Mills Ltd. -do- -do- STA 184/2002 Abdullah Sugar Mills Ltd. -do- -do- STA 223/2002 Chishtian Sugar Mills Ltd. -do- -do- STA 264/2002 Kamalia Sugar Mills Ltd. -do- -do- CA. 71/2002 Pattoki Sugar Mills Ltd. -do- -do- CA. 72/2002 JDW Sugar Mills Ltd. -do- -do- CA. 73/2002 Tandlianwala Sugar Mills Ltd. -do- -do- CA 85/2002 Collector of Sales Tax and Central Excise, etc. Baba Farid Sugar Mills Ltd. -do- CA 86/2002 -do- Brother Sugar Mills Ltd. -do- CA 87/2002 -do- Haseeb Waqas Sugar Mills Ltd. -do- CA 88/2002 -do- Pattoki Sugar Mills Ltd. -do- CA 89/2002 Chaudhry Sugar Mills Ltd. -do- CA 90/2002 -do- Chishtian Sugar Mills Ltd. -do- CA. 91/2002 -do- Fecto Sugar Mills Ltd. -do- TABLE CA 92/2002 -do- Ratrizan Sugar Mills Ltd. -do: CA 93/2002 -do- Kamalia Sugar Mills Ltd. -do- CA 94/2002 -do- Tandlianwala Sugar Mills Ltd. -do- CA 99/2002 -do- Crescent Sugar Mills Ltd. -do- 2. There is no need to martial the facts of each case in detail except mentioning that vide show-cause notices issued to private-petitioners on different dates, they were called upon to explain "as to why the amount of sales tax alongwith additional tax may not be recovered from them and why penal action may not be taken under sections 33 and 34 of the Sales Tax Act, 1990." Notices were duly replied. Adjudicating authority in its decision of various dates concluded that the 'bagasse' being intermediary product is liable to sales tax. Relevant para from one of the judgment is reproduced hereinbelow for convenience: - "(9) From the aforesaid…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492