153847
1
2021 SHC KHI 175
Spl:Sales Tax Ref: A. 6/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. M. Mubashir Traders (Applicant) VS Appellate Tribunal, SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153848
2
2021 SHC KHI 1447
Spl:Sales Tax Ref: A. 9/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. A & S Traders (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
158447
3
Spl:Sales Tax Ref: A. 21/2018 (D.B.) Sindh High Court, Karachi
2018
Commissioner I-R Zone-II (Applicant) VS M/s. Aluminum Processing Ind. Int. (Pvt) Ltd. (Respondent)
D.B.
07-OCT-19
Yes
153863
4
2021 SHC KHI 1332
Spl:Sales Tax Ref: A. 21/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Hashmat & Sons (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153865
5
2021 SHC KHI 1448
Spl:Sales Tax Ref: A. 23/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Naqi Traders (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153866
6
2021 SHC KHI 1425
Spl:Sales Tax Ref: A. 24/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Attari Traders (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
134335
7
Spl:Sales Tax Ref: A. 26/2013 (D.B.) Sindh High Court, Karachi
2013
JFK International (Applicant) VS The Commissioner Inland Revenue. (Respondent)
D.B.
13-JAN-17
Yes
Nil.
22510
8
Spl:Sales Tax Ref: A. 279/2007 (D.B.) Sindh High Court, Karachi
2007
Collector of Sales Tax and Fderal Excise (Applicant) VS M/s. Abbott Laboratorie (Pakitan) Ltd (Respondent)
D.B.
09-DEC-09
Yes
Nil.
153854
9
2021 SHC KHI 770
Spl:Sales Tax Ref: A. 14/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Alam & Brothers (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
90262
10
Spl:Sales Tax Ref: A. 48/2012 (D.B.) Sindh High Court, Karachi
2012
Commissioner Inland Revenue (Applicant) VS Sujnani Wine Shop. (Respondent)
D.B.
20-NOV-14
Yes
Nil.
158448
11
2020 SHC KHI 1893
Spl:Sales Tax Ref: A. 62/2016 (D.B.) Sindh High Court, Karachi
2016
Commissioner Inland Revenue Zone-I (Applicant) VS M/s. Shujabad Agro Industries (Pvt) Ltd. (Respondent)
D.B.
29-JAN-20
Yes
158437
12
2020 SHC KHI 1123
Spl:Sales Tax Ref: A. 260/2018 (D.B.) Sindh High Court, Karachi
2018
Commissioner I-R Zone-IV (Applicant) VS M/s. A. K. International (Respondent)
D.B.
25-SEP-20
Yes
30330
13
Spl:Sales Tax Ref: A. 372/2007 (D.B.) Sindh High Court, Karachi
2007
Collector of Customs,Sales Tax & C.Excise (Applicant) VS M/s Dadabhoy Cement Ind. Ltd. (Respondent)
D.B.
11-MAR-10
Yes
Nil.
153967
14
2021 SHC KHI 71
Spl:Sales Tax Ref: A. 815/2019 (D.B.) Sindh High Court, Karachi
2019
Naresh Kumar (Applicant) VS Appellate Tribunal SRB & others (Respondent)
D.B.
10-SEP-21
Yes
153864
15
2021 SHC KHI 914
Spl:Sales Tax Ref: A. 22/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. M. Ibrahim & Brothers (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
158446
16
Spl:Sales Tax Ref: A. 74/2016 (D.B.) Sindh High Court, Karachi
2016
M/s. Nasir Khan & Sons (Applicant) VS Sindh Revenue Board (Respondent)
D.B.
20-FEB-19
Yes
175733
17
Spl:Sales Tax Ref: A. 291/2017 (D.B.) Sindh High Court, Karachi
2017
Orient Electronics (Pvt) Ltd. (Applicant) VS Govt. of Sindh & others (Respondent)
D.B.
153849
18
2021 SHC KHI 812
Spl:Sales Tax Ref: A. 10/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Al-Qarib Traders (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153856
19
2021 SHC KHI 784
Spl:Sales Tax Ref: A. 16/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Danish Agency (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153858
20
2021 SHC KHI 66
Spl:Sales Tax Ref: A. 18/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. M. Ezzan & Brothers (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153862
21
2021 SHC KHI 208
Spl:Sales Tax Ref: A. 20/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. K.K. Traders (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
175472
22
Spl:Sales Tax Ref: A. 26/2013 (D.B.) Sindh High Court, Karachi
2013
JFK International (Applicant) VS The Commissioner Inland Revenue. (Respondent)
D.B.
158449
23
2021 SHC KHI 1214
Spl:Sales Tax Ref: A. 162/2018 (D.B.) Sindh High Court, Karachi
2018
Commissioner I-R Zone-I (Applicant) VS M/s. Saqib Enterprises (Respondent)
D.B.
08-FEB-21
Yes
153961
24
2021 SHC KHI 172
Spl:Sales Tax Ref: A. 768/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Burghari Medicos (Applicant) VS Appellate Tribunal SRB & others (Respondent)
D.B.
10-SEP-21
Yes
153964
25
2021 SHC KHI 693
Spl:Sales Tax Ref: A. 813/2019 (D.B.) Sindh High Court, Karachi
2019
Rustum Khan Shaikh (Applicant) VS Appellate Tribunal SRB & others (Respondent)
D.B.
10-SEP-21
Yes
158440
26
Spl:Sales Tax Ref: A. 75/2018 (D.B.) Sindh High Court, Karachi
2018
Commissioner I-R Zone-I (Applicant) VS M/s. Dawlance (Pvt) Ltd. (Respondent)
D.B.
19-AUG-19
Yes
25871
27
Spl:Sales Tax Ref: A. 76/2009 (D.B.) Sindh High Court, Karachi
2009
M/s.Telecard Ltd. (Applicant) VS Collector of Sales Tax & Central Excise & Ors. (Respondent)
D.B.
02-FEB-10
Yes
(a) Taxation---
Distinction between direct and indirect taxes stated----
The federal taxes including customs, excise duty and sales tax are indirect taxes, the burden of which is always borne by the end, consumers and not by the seller/registered person or importer/assessee. Whereas in direct taxes such as income tax and wealth tax, burden is borne by the person upon whom the tax is levied. In other words, in indirect taxes the assessee, importer or the registered person is only an intermediary or a tax collecting agent. In case of indirect taxes due to an inbuilt mechanism, the duty or taxes are inclusive in the cost/value of the goods sold, therefore, the same passes on to the end consumer at the time of such transaction.
(b) Sales Tax Act (VII of 1990)---
----Ss.3(B) & 66---Central Excise Act (I of 1944), S.3(D)---Sale of pay-phone cards by Pakistan Telecommunication Company Limited through its sale agent, a tele-card company----Collection of sales tax and excise duty on gross amount of such cards---Refund claim by tele-card company (applicant)---Validity---In sale of air time service, role of applicant was nothing more than merely of sale agent of PTCL and not provider of such service---Amount of duty and taxes charged on such cards was included in their cost, which had been paid by end customers while purchasing such cards---Applicant being a intermediary and not provided of such service could not claim refund of such taxes/duty---Refund claim was rejected in circumstances.
(c) Sales Tax Act (VII of 1990)---
----S.47---Reference to High Court---Questions proposed in reference involving factual controversy---Effect---Such questions could not be allowed to be converted into legal issues only by dint of draftsmanship or employment of legal language in framing thereof.
158441
28
Spl:Sales Tax Ref: A. 125/2016 (D.B.) Sindh High Court, Karachi
2016
Commissioner Inland Revenue Zone-II (Applicant) VS M/s. Habib ADM Ltd. (Respondent)
D.B.
25-NOV-19
Yes
158455
29
Spl:Sales Tax Ref: A. 366/2019 (D.B.) Sindh High Court, Karachi
2019
Commissioner I-R Zone-V (Applicant) VS M/s. Faysal Bank Ltd. (Respondent)
D.B.
28-OCT-19
Yes
153965
30
2021 SHC KHI 122
Spl:Sales Tax Ref: A. 814/2019 (D.B.) Sindh High Court, Karachi
2019
Khalida Syed (Applicant) VS Appellate Tribunal SRB & others (Respondent)
D.B.
10-SEP-21
Yes
74735
31
Spl:Sales Tax Ref: A. 5/2010 (D.B.) Sindh High Court, Karachi
2010
The Collector of Customs (Applicant) VS M/s FMC United (Pvt) Ltd., (Respondent)
D.B.
09-AUG-12
Yes
Nil.
135289
32
Spl:Sales Tax Ref: A. 156/2016 (D.B.) Sindh High Court, Karachi
2016
M/s. Mapak Edible Oil (Pvt) Ltd. (Applicant) VS Commissioner Inland Revenue Zone-I (Respondent)
D.B.
07-DEC-17
Yes
Nil.
138371
33
Spl:Sales Tax Ref: A. 291/2017 (D.B.) Sindh High Court, Karachi
2017
Orient Electronics (Pvt) Ltd. (Applicant) VS Govt. of Sindh & others (Respondent)
D.B.
23-MAY-19
Yes
Nil.
158454
34
Spl:Sales Tax Ref: A. 365/2019 (D.B.) Sindh High Court, Karachi
2019
Commissioner I-R Zone-V (Applicant) VS M/s. Faysal Bank Ltd. (Respondent)
D.B.
28-OCT-19
No
80039
35
Spl:Sales Tax Ref: A. 562/2011 (D.B.) Sindh High Court, Karachi
2011
Commissioner of Inland Revenue Zone-II, LTu (Applicant) VS M/s. General Tyre and Rubber Co. of (Pakistan) Ltd. (Respondent)
D.B.
21-AUG-13
Yes
Nil.
204286
36
Spl:Sales Tax Ref: A. 1151/2023 (D.B.) Sindh High Court, Karachi
2023
K-Electric Limited (Applicant) VS Commissioner Inland Revenue Zone-V (Respondent)
D.B.
21-SEP-23
No
153850
37
2021 SHC KHI 648
Spl:Sales Tax Ref: A. 11/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Anwar & Brothers (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153853
38
2021 SHC KHI 236
Spl:Sales Tax Ref: A. 13/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Nazar Shakeel & Brothers (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153855
39
2021 SHC KHI 368
Spl:Sales Tax Ref: A. 15/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Memon Traders (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153857
40
2021 SHC KHI 878
Spl:Sales Tax Ref: A. 17/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. New Memon Traders (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
147927
41
Spl:Sales Tax Ref: A. 23/2018 (D.B.) Sindh High Court, Karachi
2018
Sindh Revenue Board (Applicant) VS M/s. Hafiz Brothers Media Solution (Pvt) Ltd. (Respondent)
D.B.
30-NOV-20
No
148523
42
Spl:Sales Tax Ref: A. 299/2018 (D.B.) Sindh High Court, Karachi
2018
M/s. MOP Cleaning & Janitorial Services (Pvt) Ltd. (Applicant) VS The Appellate Tribunal-I (SRB) & another (Respondent)
D.B.
22-DEC-20
No
153962
43
2021 SHC KHI 494
Spl:Sales Tax Ref: A. 811/2019 (D.B.) Sindh High Court, Karachi
2019
Ameer Bux Qureshi (Applicant) VS Appellate Tribunal SRB & others (Respondent)
D.B.
10-SEP-21
Yes
153852
44
2021 SHC KHI 1272
Spl:Sales Tax Ref: A. 12/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Raza Traders (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153859
45
2021 SHC KHI 38
Spl:Sales Tax Ref: A. 19/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Labbaik Traders (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
153960
46
2021 SHC KHI 397
Spl:Sales Tax Ref: A. 114/2019 (D.B.) Sindh High Court, Karachi
2019
M/s. Ghulam Hussain & Brothers (Applicant) VS Appellate Tribunal SRB Karachi & others (Respondent)
D.B.
10-SEP-21
Yes
158451
47
2020 SHC KHI 1970
Spl:Sales Tax Ref: A. 120/2020 (D.B.) Sindh High Court, Karachi
2020
Commissioner I-R Zone-I (Applicant) VS M/s. Indus Dyeing Manufacturing Co. Ltd. (Respondent)
D.B.
12-NOV-20
Yes
124399
48
Spl:Sales Tax Ref: A. 424/2017 (D.B.) Sindh High Court, Karachi
2017
Sindh Revenue Board (Applicant) VS M/s Meesam Construction Company (Respondent)
D.B.
20-NOV-17
Yes
Nil.
153963
49
2021 SHC KHI 1078
Spl:Sales Tax Ref: A. 812/2019 (D.B.) Sindh High Court, Karachi
2019
Kashif Ali (Applicant) VS Appellate Tribunal SRB & others (Respondent)
D.B.
10-SEP-21
Yes