259/2019 H.C.A M/s. Getz Pharma (Pvt) Ltd. (Appellant) V/S Federation of Pakistan & others (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal(Author)
259/2019 H.C.A M/s. Getz Pharma (Pvt) Ltd. (Appellant) V/S Federation of Pakistan & others (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal(Author) Order Date: 24-DEC-21
Interpretation of fiscal exemptions. --Entry 105 extends a benefit in respect of raw materials for the basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products. The claim of the appellants / petitioners admittedly does not fall into the prior category and no case has been set forth before us to interfere in the findings of the learned Single Judge, whereby it has been determined that the said claim did not fall within the latter category either. It is observed that while there appears to be no cavil to consider packaging / packing material chargeable to tax per the Act, no case has been made out to consider exemption for the same within the parlance of Entry 105.