24/2019 Spl:Sales Tax Ref: A. M/s. Attari Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)

Sindh High CourtTax Law2021

Bench: Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)

24/2019 Spl:Sales Tax Ref: A. M/s. Attari Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author) Order Date: 10-SEP-21

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of supply chain management/ distribution (including delivery) service, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative.

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24/2019 Spl:Sales Tax Ref: A. M/s. Attari Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)

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