Taxation Matters and Jurisdiction of Civil Court

Mr. Justice Aqeel Ahmed Abbasi in his judgment has decided the issue regarding taxation matters and jurisdiction of civil court in High Court Appeal No. 263 of 2016. 1. Through this common judgment, by consent of all the learned counsel, we intend to dispose of the above mentioned High Court Appeals, which require resolution of Read more about Taxation Matters and Jurisdiction of Civil Court[…]

Supply of Cylinders by LPG Marketing Company a Taxable Supply

Mr. Justice Tariq Saleem Sheikh in his judgment has decided the issue regarding supply of cylinders by LPG marketing company a taxable supply in Sales Tax Reference No. 33 of 2005. 1. This is an application by way of reference under Section 47 of the Sales Tax Act, 1990 (the “Act”), which is directed against Read more about Supply of Cylinders by LPG Marketing Company a Taxable Supply[…]

Expiry of Initial Limitation and Extension of Time

Mr. Justice Tariq Saleem Sheikh in his judgment has decided the issue regarding expiry of initial limitation and extension of time by the Federal Board of Revenue in S.T.R No. 30 of 2014. 1. This is an application by way of reference under Section 47 of the Sales Tax Act, 1990 (the “Act”), against Order Read more about Expiry of Initial Limitation and Extension of Time[…]

Applicability of Additional Tax and Penalty on Sales Tax Payment in Installments

Mr. Justice Shahid Jamil Khan and Mr. Justice Muhammad Sajid Mehmood Sethi in their judgment has decided the issue regarding applicability of additional tax and penalty on sales tax payment in installments in Sales Tax Reference No. 07 of 2014. 1. This single order shall decide instant Reference Application under Section 47 of the Sales Tax Read more about Applicability of Additional Tax and Penalty on Sales Tax Payment in Installments[…]

Retention of 10% Input Tax Adjustment by FBR

Mrs. Justice Ayesha A. Malik in her judgment has decided the issue regarding retention of 10% input tax adjustment by FBR under section 8B of Sales Tax Act 1990 (“Act”) in Writ Petition No. 3479 of 2013. 1. This common judgment decides upon the issues raised in the Writ Petitions detailed in Schedule “A” and “B”, Read more about Retention of 10% Input Tax Adjustment by FBR[…]

Attorney Client Privilege

Mr. Justice Shujaat Ali Khan in his judgment has decided the issue of attorney client privilege in Intra Court Appeal No. 119 of 2014. 1. The appellant has assailed judgment dated 16.01.2014, passed by the learned Single Judge, whereby Writ Petition No.16001 of 2013, filed by the respondent, was allowed. 2. The facts of the Read more about Attorney Client Privilege[…]

Taxation of Provincial Government’s Property under Federal Laws

Mr. Justice Qazi Faez Isa in his judgment has decided the issue of taxation of Provincial Government’s property under Federal Laws in Civil Appeal No. 493 of 2011. 1. This appeal assails the judgment dated 30th July 2008 of a learned Single Judge of the Lahore High Court, Lahore, whereby he had partly modified the Read more about Taxation of Provincial Government’s Property under Federal Laws[…]

Exemption of Custom Duty and Sales Tax for On-Highway Trucks

Mr. Justice Faisal Arab in his judgment has decided the issue regarding exemption of Custom Duty and Sales Tax for on-highway trucks in Civil Appeals No. 427 of 2009 etc. 1. The respondent companies of both the connected appeals are cement manufacturing enterprises. The respondent company of Civil Appeal No.427 of 2009 imported sixteen units of Read more about Exemption of Custom Duty and Sales Tax for On-Highway Trucks[…]

Exemption of Customs Duty and Sales Tax on Import of a Moving Part of Plant

Mr. Justice Faisal Arab in his judgment has decided the issue regarding exemption of customs duty and sales tax on import of a moving part of plant in Civil Appeal No. 1291 of 2005. 1. In order to encourage industrialization in certain areas of the country, the Federal Government from time to time has been Read more about Exemption of Customs Duty and Sales Tax on Import of a Moving Part of Plant[…]

Freedom of Information and Exclusion Criteria

Mr. Justice Shams Mehmood Mirza in his judgment has decided the issue regarding freedom of information and exclusion criteria under the law in Writ Petition No. 28180 of 2014. 1. This writ petition raises an interesting point regarding the availability of the power with the President to entertain and adjudicate upon representation filed against the Read more about Freedom of Information and Exclusion Criteria[…]