160/2024 Spl:Sales Tax Ref: A. M/s. New Era Fabric, Karachi (Applicant) V/S Commissioner Inland Revenue Zone-I, CTO, Kar.& Ors (Respondent)

Sindh High CourtTax Law2025

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Muhammad Abdur Rahman

160/2024 Spl:Sales Tax Ref: A. M/s. New Era Fabric, Karachi (Applicant) V/S Commissioner Inland Revenue Zone-I, CTO, Kar.& Ors (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Muhammad Abdur Rahman Order Date: 16-APR-25

imposition of penalty under section 33 of the Sales Tax Act, 1990; element of mensrea still a requirement unlike section 34 of the Act.

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160/2024 Spl:Sales Tax Ref: A. M/s. New Era Fabric, Karachi (Applicant) V/S Commissioner Inland Revenue Zone-I, CTO, Kar.& Ors (Respondent)

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