THLN 1316
2025 PTD 180 | 2025 PTCL 628 | 2025 SCMR 1
Laws Cited
Sales Tax Act, 1990
Sections
7(1), 10 & 66

The COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE and another

VS

Messrs MAYFAIR SPINNING MILLS LTD. and others

Petitioner(s) by: Ch. Muhammad Zafar Iqbal, Advocate Supreme Court assisted by Muhammad Abdul Hassan, Advocate in C.A. No.947 of 2002) Muhammad Siddique Mirza, (in C.As. Nos.980-982 of 2007). Raja Muhammad Iqbal, (in C.A. No.224 of 2010 and C.P. No. 246 of 2009). Salman Akram Raja,
Respondent(s) by: along with Malik Ahsan Mahmood, Advocate Supreme Court and Malik Ghulam Sabir, Advocate High Court (in C.A. No. 947 of 2002). Dr. Muhammad Farough Naseem, (via video link from Karachi) Syed Naveed Amjad Andrabi, Advocate Supreme Court (in C.A. No.224 of 2010).(in C.A. No.246 of 2009). Malik Javed Iqbal Wains, Additional Attorney General for Pakistan for the Federation of Pakistan. Zubair Khan, Additional Commissioner, CTO, Lahore
Present: Yahya Afridi, Syed Hasan Azhar Rizvi and Shahid Waheed, JJ

YAHYA AFRIDI, J.---Through this judgment, we will dispose of all the listed appeals and the petition, as they involve a common issue that was decided by the Lahore High Court and is impugned before this Court in one of the appeals, namely The Commissioner Inland Revenue, Lahore v. Mayfair Spinning Mills Ltd. (C.A. No. 947/2002). Since the said decision of the Lahore High Court was followed by the Sindh High Court, whose judgments have also been challenged before this Court in other appeals and the petition, it is appropriate to first decide Mayfair Spinning Mills Ltd. (supra). The decision rendered therein shall also apply to the resolution of the other appeals and the petition arising from the judgments of the Sindh High Court.The Commissioner Inland Revenue v. Mayfair Spinning Mills Ltd. Factual Background2. Messrs Mayfair Spinning Mills Ltd. ("the respondent-taxpayer"), a manufacturer of cotton yarn, purchased 28,899 bales of ginned cotton in December 1996. The total value of the pu...

THLN 1316
(2025 PTD 180 | 2025 PTCL 628 | 2025 SCMR 1)

PRESENT:
Yahya Afridi, Syed Hasan Azhar Rizvi and Shahid Waheed, JJ

The COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE and another
VS
Messrs MAYFAIR SPINNING MILLS LTD. and others

Petitioner(s) by: Ch. Muhammad Zafar Iqbal, Advocate Supreme Court assisted by Muhammad Abdul Hassan, Advocate in C.A. No.947 of 2002) Muhammad Siddique Mirza, (in C.As. Nos.980-982 of 2007). Raja Muhammad Iqbal, (in C.A. No.224 of 2010 and C.P. No. 246 of 2009). Salman Akram Raja,.

Respondent(s) by: along with Malik Ahsan Mahmood, Advocate Supreme Court and Malik Ghulam Sabir, Advocate High Court (in C.A. No. 947 of 2002). Dr. Muhammad Farough Naseem, (via video link from Karachi) Syed Naveed Amjad Andrabi, Advocate Supreme Court (in C.A. No.224 of 2010).(in C.A. No.246 of 2009). Malik Javed Iqbal Wains, Additional Attorney General for Pakistan for the Federation of Pakistan. Zubair Khan, Additional Commissioner, CTO, Lahore .

Law: Sales Tax Act, 1990
Sections: 7(1), 10 & 66

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 180 | 2025 PTCL 628 | 2025 SCMR 1