Full Judgment Text & Judicial Ruling

Court Name: Supreme Court of Pakistan Judge(s): Nasim Hasan Shah, Karam Elahi Chauhan Title:MESSRS CHAUDHRI WIRE ROPE INDUSTRIES LTD. vs THE SALES TAX OFFICER,

SPECIAL CIRCLE I, LAHORE Case No.: Civil Petition for Special Leave to Appeal No. 277 of 1977 Date of Judgment:1981-10-17 Reported As: 1983 SCMR 69 Result: Leave granted Judgment ORDER KARAM ELAHEE CHAUHAN, J.-Leave is granted to consider whether the Sales Tax Officer had the jurisdiction to re-open the question of liability of the item in dispute to sale tax in spite of the fact that in an earlier assessm ent order dated 21-2-1975 for the assessment year 1969-70, he had held the said item as exempted. Security Rs. 2,000. Case to be made ready for hearing on the present record within six months. Parties, however, shall be entitled to add such documents on which they want to rely. Interim order to continue in the meantime.

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