Pakistan, July 21 -- The Supreme Court of Pakistan (SCP) has ruled that claiming input tax adjustment on cement and steel used in the construction of a factory or industrial structure was not admissible under the law, adding that matters related to the interpretation of sales tax laws were not mere facts but crucial legal questions.

Accepting the appeal of the inland revenue department, the court set aside the judgments of the Sindh High Court and the appellate tribunal inland revenue, thereby restoring the department's original order.

A three-member bench comprising Chief Justice Yahya Afridi, Justice Irfan Saadat Khan, and Justice Shakeel Ahmad issued the reserved judgment in civil appeal number 939 of 2018, filed by the commissioner ...