8297/2019 Const. P. Louis Dreyfus Co. Pvt Ltd (Petitioner) V/S F.B.R & Others (Respondent)
Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan(Author)
Order Date: 02-NOV-21
the goods which have already been subjected to sales tax under the previous regime and were in stock by 30.6.2019 and to be supplied after the effected date of the standard regime would be subjected to input tax adjustment under standard regime to save the goods from double / increased incidence of tax. Several sectors have been accommodated by the FBR such as steel sector, oil and ghee sector etc., but specifically the bulk importers of edible oil were not given this fair opportunity to maintain equality. Thus STGO No.105/2019 in its true spirit be applied in the case of the petitioner in relation to a stock for which stock report has been filed in terms of FBRs letter dated 09.7.2019. The manual returns thus filed in terms of the orders of this Court shall be taken into consideration in view of the above, wherein adjustment of the stock, as mentioned above is claimed.Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.
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