2024 PTD 1021

Case Laws / Head Notes / Paras

Reference--Input tax--Adjustment--Packing material--Zero rated supply--Petitioner / company was aggrieved of bar imposed on input tax credit or refund on packing material purchased by registered person whose taxable supplies were zero rated--Validity--Provision of S. 3 of Sales Tax Act, 1990, is a charging section, whereas S. 7 of Sales Tax Act, 1990, allows input adjustment to a registered person for the purpose of determining tax liability in respect of taxable supplies, when such person has paid input tax for the purpose of taxable supplies made or to be made by him from the output tax i.e. due from him--Mandate of S. 7(1) of Sales Tax Act, 1990 is allowing input adjustment on such goods which are used for the purpose of taxable supplies--Federal Government, under S. 8(b) of Sales Tax A...