Fair Price Shop
Fair Price Shop legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Assessee contended that all items which were sold by the Club through its fair price shop were on which tax had been charged at its manufacturing as well as whole-sale stage; and he was not liable to pay sales tax as no value addition had been made by the Club while selling the items through its shop
Validity
Assessee being covered within the thresh-hold should have been charged under S.3A of the Sales Tax Act, 1990 and not under the other. normal provision
Items purchased from a fair price shop of a Club which inter cilia included milk, tooth paste, tooth brush, beverages,_ bakery items and such other items of daily use after purchasing from manufacturer or the whole-seller were without charge of sales tax
If there could be a doubt about the same the charge of tax on turnover had taken due care of the situation for the said period
Matter was remanded back to the Assessing Officer; and in the meantime the assessee may at his option apply for registration being liable to be registered under S.2(25) of the Sales Tax Act, 1990 in order to avail the said facility.
"Fair Price Shop", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/38723
Precedents & Case Laws citing "Fair Price Shop"
1984 P L C 1545
SUBEDAR GHULAM HUSSAIN SHAH Versus FAUJI SUGAR MILLS, FAUJI SUGAR MILLS LTD., SHEIKHUPURA
Court: Labour Appellate Tribunal Punjab1968 S C M R 1296
MUHAMMAD RIAZ‑Petitioner Versus JIWAN KHAN‑Respondent
Court: High Court1995 P L C 72
Messrs PANGRIO SUGAR MILLS LIMITED, BADIN through General Manager Versus ABID HUSSAIN
Court: Labour Appellate Tribunal Sindh1997 P L C 34
ABDUL RASHID Versus CHAIRMAN, LABOUR APPELLATE TRIBUNAL, N.W.F.P., PESHAWAR and 2 others
Court: Peshawar High Court2020 M L D 696
UMAR MUKHTAR — Appellant Versus The STATE through Director General Regional Accountability Bureau and others — Respondents
Court: Balochistan2007 P T D (Trib
N/A
Court: Customs, Excise and Sales Tax Appellate Tribunal2010 P T D (Trib
N/A
Court: Income Tax Appellate Tribunal of PakistanP L D 1981 Lahore 505
Pir MANZOOR ALI-Appellant Versus SECRETARY, MINISTRY OF INTERIOR, GOVERNMENT
Court: -- S. 409 read with. S. - 405 .and Prevention of Corruption Act (Il of 1947), S. 5(2) read with Pakistan Criminal Law Amendment Act (XL of 1958), S. 5(6)-Criminal breach of trust-Public servant entrusted with private property as a responsible man but not as public servant-Held, cannot be c barged, incapacity of public servant, for offence of dishonestly misappropriating such property. Order granting sanction for prosecution of such public servant-Held, void altogether and without lawful authority and consequential order -of suspension also falls through.-Sanction for prosecution.1977 P L C 447
SIND EMPLOYEES' SOCIAL SECURITY INSTITUTION, KARACHI Versus PHILIPS ELECTRICAL INDUSTHES OF PAKISTAN LTD. AND ANOTHER
Court: KarachiP L D 1977 Karachi 451
SIND EMPLOYEES' SOCIAL SECURITY INSTITUTION, KARACHI‑ — Appellant Versus PHILIPS ELECTRICAL INDUSTRIES OF PAKISTAN LTD. AND ANOTHER‑ — Respondents
Court: ---S. 2(8), (9), (30)‑"Employee" ; "employer" ; "wages"‑Defini tion‑Collective ingredients of concept of employment : employer, his employee and contract of employment between two‑Persons engaged by independent Contractor for work assigned to him by owner of an industry‑Owner of such industry, held, not an "employer" in respect of persons engaged by Contractor.‑Words and phrases.