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COLLECTOR OF SALES TAX, FAISALABAD versus SUN RISE FOOD INDUSTRY, FAISALABAD

Section 11 (2) assessment of tax contract Input tax claim was limited to 20 of the value of exported goods and balance was not allowed which allowed adjustment of entry tax registered as registered person's claim. Was based on Packing Material Consumption in the Export Department claimed that the contract was voluntarily implemented between the Collectors and Confectionery Association and was binding on the contracting parties. And the input adjustment claim was correctly denied because it exceeds the 20 limit. The Registered Person claimed that reliance on it was not contractually binding because it was not reduced to a legislative instrument. The Validity Appellate Tribunal dismissed the department's appeal. And enjoined the officer concerned to allow the enrolled person to make adjustments to the input tax as it cannot be ruled out on the basis of the agreement which is enforced by law. \ r \ n

Related judgments — Inland, 2011

• 2011 PTD 705 2011 PTD 705
• HABIB JUTE MILLS LTD.., KHUSHAB v. COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD 2011 PTD 717
• 2011 PTD 719 2011 PTD 719
• COSY INTERNATIONAL (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX (RTO), FAISALABAD 2011 PTD 726
• 2011 PTD 733 2011 PTD 733
• BISMILLAH FABRICS, FAISALABAD v. COLLECTOR OF SALES TAX (RTO), FAISALABAD 2011 PTD 738
• C.I.T. LEGAL DIVISION, RTO, LAHORE v. MUHAMMAD MUNIR CHAUDHRY 2011 PTD 744
• GOOD LUCK TRADING COMPANY, RAWALPINDI v. CIR, RTO, RAWALPINDI 2011 PTD 748

All Inland judgments of 2011 →

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