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Home Highlights August 2021 Year 2021 This

Validity of an Ordinance which levied an additional sales tax @ ...


Court Overrules Tribunal: Withdrawn 3% Sales Tax Ordinance Not Enforceable Despite Tribunal's View.

August 10, 2021

Case Laws     VAT and Sales Tax     HC

Validity of an Ordinance which levied an additional sales tax @ not exceeding to 3% of the gross turnover - Ordinance was withdrawn in 1995 - The Court is unable to agree with the view expressed by the Tribunal that notwithstanding the clarification of the Government, the Ordinance in question was still required to be enforced for the period of its operation - the impugned order of the Tribunal and the corresponding orders of the ACST and STO seeking to enforce the Ordinance are hereby set aside - HC

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