D.G. KHAN CEMENT COMPANY LTD. versus FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF LAW
Sections 8 (1) (CA), 8A, 8 (1) (D) and 7 Constitution of Pakistan, Arts 23, 24 and 1991 Constitutional application Protection of property rights Sales tax Tax determination of liability / Input tax Claim output tax matters where no tax credit is allowed. Input tax deduction claimed by the applicant / taxpayer was refused on the basis of section 8 (1) (CA) of the Sales Tax Act 1990 It was reported that the supplier had failed to submit a sales tax. The dispute in the applicant's treasury was that he was being punished by default and mistake of another person, whom the petitioner asked for. Under the Article 23 of the unreasonable restriction on the right to use his property. Determine whether Section 8 (1) (CA) of Sales Tax Act 1990 has passed a reasonable restriction or test of law under Articles 23 and 24 of the Constitution and whether it is substantially and proportionately developed interest. And if Section 8 (1) (CA) of the Sales Tax Act of 1990 was disputed by the society or the community to the extent that the above-mentioned benefits are to be infringed on the constitutional right of the applicant, then it is A's responsibility. Stripped. In the absence of any kind of relationship between Person B, each person has a separate legal role and enjoys separate rights and responsibilities under the law. Delegating one another to the other was contrary to the basic principles of the law and was therefore actionable, logical and angry. The rationale for the second straight section 8 (1) (CA) misconduct and the detention of an innocent person under the law meant reducing the legal role of a person to the right of every person
Related judgments — Lahore High Court Lahore, 2013