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Sales Tax (Judgments)

Sales Tax (Judgments)

Court Year Petitioner Law/Section Citation/Ref. View
Islamabad High Court 2024 MESSRS ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE AND OTHERS 		Constitution of Pakistan, 1973
199		 2024 PTD 30
Lahore High Court 2024 INTERNATIONAL BRANDS LIMITED AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE EX-OFFICIO CHAIRMAN, FBR AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
59AA, 59B, Second Sched., Cls. 103A & 103C		 2024 PTD 49
Lahore High Court 2024 COMMISSIONER INLAND REVENUE, ZONE-II, RTO, FAISALABAD
Vs
MESSRS CHAWLA ENTERPRISES, FAISALABAD 		Sales Tax Act, 1990
3, 6, 7, 8, 10, 11(3), 22, 23, 26, 47, 47(5), 73		 2024 PTD 368
Sindh High Court 2024 MESSRS YAKIN CO. THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND EX-OFFICIO CHAIRMAN AND 2 OTHERS 		Sales Tax Act, 1990
11, 11(5)		 2024 PTD 355
Sindh High Court 2024 GETZ PHARMA (PVT.) LIMITED AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act, 1990
Sixth Schedule, Entry No. 105		 2024 PTD 290
Peshawar High Court 2024 COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR
Vs
M/S. PESHAWAR ELECTRIC SUPPLY COMPANY (PESCO), PESHAWAR 		Sales Tax Act, 1990
3, 7, 7(1), 8, 8(1)(a), 11, 11(4), 11(5), 13, 30, 36, 36(3), 47, 59, 74		 2024 PTCL 243
Appellate Tribunal Inland Revenue 2024 M/S. EXIM ENTERPRISES, S.M. IKHLAS ROAD, FAISALABAD AND OTHERS
Vs
C.I.R., R.T.O. FAISALABAD 		Sales Tax Act, 1990
2(14),11(2),7,8,8A,22,26,33,34,36(1),45B(1)		 2015 PTD 2545
111 TAX 388
Sindh High Court 2024 Messrs DALDA FOODS LTD
Vs
FEDERATION OF PAKISTAN and another 		Sales Tax Act, 1990
25		 2024 PTD 156
Appellate Tribunal Inland Revenue 2024 MUHAMMAD MUNAWAR
Vs
COMMISSIONER INLAND REVENUE, RTO, SIALKOT 		Sales Tax Act, 1990
2(25),3,14,33(14),65(b)		 2024 PTD 167
Sindh High Court 2024 Messrs RECKITT AND COLMAN PAKISTAN LIMITED
Vs
The COLLECTOR, COLLECTORATE OF SALES TAX (WEST) and 2 others 		Sales Tax Act, (III of 1951)
36,47		 2024 PTD 176
Supreme Court of Pakistan 2024 Messrs SPRINT OIL AND GAS SERVICES PAKISTAN FZC, ISLAMABAD---Petitioner
Vs
OIL AND GAS DEVELOPMENT COMPANY LIMITED (OGDCL), ISLAMABAD 		Constitution of Pakistan, 1973
199		 2024 PTD 221
129 TAX 171
2024 SCMR 117
Appellate Tribunal Inland Revenue 2024 Messrs REHMANI DAWAKHANA, MAIN BAZAR GANDAM MANDI, KASUR
Vs
COMMISSIONER INLAND REVENUE, RTO, LAHORE 		Sales Tax Act, 1990
11		 2024 PTD 253
Sindh High Court 2024 NAWAB BROTHERS STEEL MILLS (PVT.) LTD. THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND 3 OTHERS 		Sales Tax Act, 1990
7,7A,8,8B,10		 2024 PTD 256
Islamabad High Court 2024 COLLECTOR, SALES TAX AND FEDERAL EXCISE, REGIONAL TAX OFFICE, ISLAMABAD
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX, APPELLATE TRIBUNAL, ISLAMABAD AND ANOTHER 		Sales Tax Act, 1990
73		 2024 PTD 275
Appellate Tribunal Inland Revenue 2024 MESSRS CRESCENT FIBRES LTD
Vs
COMMISSIONER INLAND REVENUE LTO, LAHORE 		Sales Tax Act, 1990
3,11		 2024 PTD 277
Supreme Court of Pakistan 2024 COMMISSIONER INLAND REVENUE, ZONE-X, LAHORE
Vs
M/S PAUL LEATHER INDUSTRIES, MULTAN ROAD, LAHORE, ETC. 		SALES TAX ACT, 1990 (VII OF 1990)
2(37), 4, 11 & 38		 2024 PTCL 336
Lahore High Court 2024 AGRITECH LIMITED
Vs
FEDERATION OF PAKISTAN, ETC 		Sales Tax Act, 1990
10,10(1)		 2024 PTCL 81
Peshawar High Court 2024 THE COMMISSIONER INLAND REVENUE (CORPORATE ZONE), PESHAWAR
Vs
M/S. TRIBAL AREAS ELECTRIC SUPPLY COMPANY LTD., PESHAWAR. 		Sales Tax Act, 1990
11,25,30,72B		 2024 PTCL 114
Appellate Tribunal Inland Revenue 2024 M/s. Al-Madina Dying & Finishing, Faisalabad
Vs
CIR, Lyallpur Zone, RTO, Faisalabad 		Sales Tax Act, 1990
4		 2024 PTCL 192
Appellate Tribunal Inland Revenue 2024 THE COMMISSIONER INLAND REVENUE E&C, ZONE I, LTU-II, KARACHI
Vs
M/S. SHALIMAR FOOD PRODUCTS KARACHI 		Sales Tax Act, 1990
3(5),11(2)		 (2024) 129 TAX 32
Appellate Tribunal Inland Revenue 2024 M/S. FINE & CO. WINE STORE, LARKANA
Vs
THE COMMISSIONER INLAND REVENUE, RTO, SUKKUR 		Sales Tax Act, 1990
3(1),3(1A),8B(1),11,11(1),11(2),11(4),11(5),25,35(5),34,36(3)		 (2024) 129 TAX 99
Appellate Tribunal Inland Revenue 2024 M/S. ALMEEZAN COTTON PROCESSING, SAMROMR.DRI ROAD, FAISALABAD.
Vs
THE CIR (RTO), FAISALABAD, ETC. 		Sales Tax Act, 1990
11,11(2),11(3),11(5) 		2024 PTD 124
2022 PTCL 908
Supreme Court of Pakistan 2024 PROVINCE OF SINDH through Secretary, Agriculture Department, Government of Sindh and another
Vs
MULTILINE ENTERPRISES 		Sale of Goods Act, (III of 1930)
64A		 2024 PTD 235
2024 PLD 81
Supreme Court of Pakistan 2024 COLLECTOR OF CUSTOMS AND ANOTHER
Vs
MESSRS YOUNG TECH PRIVATE LIMITED AND OTHERS 		Finance Act, 2018
10		 2024 PTD 306
Sindh High Court 2024 MESSRS YUNUS TEXTILE MILLS LIMITED THROUGH AUTHORIZE OFFICER AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, ISLAMABAD AND OTHERS 		Sales Tax Rules, 2006
36		 2024 PTD 370
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2024 M/S. BATALA AGRICULTURAL INDUSTRIES, MAQBOOL ROAD, FAISALABAD.
Vs
THE CIR (RTO), FAISALABAD, ETC. 		Sales Tax Act, 1990
2(25),14,14(3),25,26,33		 2024 PTCL 469
Appellate Tribunal Inland Revenue 2024 M/s F.A Traders, Lahore.........Applicant
Vs
CIR, RTO, Lahore..........Respondent 		Sales Tax Act, 1990
2(37),8,8A,11(2),11(3),21,21(2),25,26(1),46
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2024 M/S GREEN BASE SOLUTIONS (PVT.). LTD., ISLAMABAD
Vs
THE CIR, CTO, ISLAMABAD
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2024 FAQIR MUHAMMAD SABIR, 18-19, A BLOCK, JOHAR TOWN, LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, RTO, LAHORE 		Income Tax Ordinance, 2001
39,111,114,120,122,122(5A),Clause (86) of Part-IV of Second Schedule
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2024 M/s. Abdullah Plastic, Prop:Mr. Muhammad Ghar Suleman, Sheikhupura
Vs
CIR, Zone-III, RTO, Lahore 		Sales Tax Act, 1990
14,25,25(2),30,38,38(1),40,40A,45A,45B,46,46(1),46(1)(b)
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, LAHORE
Vs
M/S. ARCO PLASTICS (PVT.) LIMITED LAHORE 		Sales Tax Act, 1990
8, 8B, 8B(1), 33, 47, 66		 2023 PTCL 718
Appellate Tribunal Inland Revenue 2023 CIR, ZONE-VII, RTO II, LAHORE
Vs
M/S. UNITED WIRE INDUSTRIES (PVT.) LTD., LAHORE 		Sales Tax Act, 1990
3(1A), 11(2), 11(5), 33, 34		 2023 PTCL 711
Lahore High Court 2023 THE COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS, KARACHI
Vs
MESSRS ADAM SUGAR MILLS LTD., KARACHI 		Sales Tax Act, 1990
28, 40A, 47, 47(5)		 2023 PTD 1410
Peshawar High Court 2023 THE COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ABBOTTABAD AND ANOTHER
Vs
MESSRS SAIM TRADERS AND ANOTHER 		Sales Tax Act, 1990
3, 47		 2023 PTD 763
(2023) 128 TAX 14
Appellate Tribunal Inland Revenue 2023 M/S. BUTTON ZIP CENTRE, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO-III, KARACHI 		Sales Tax Act, 1990
2(37), 7(2)(ii), 11, 21, 21(2)		 (2023) 127 TAX 19
Lahore High Court 2023 COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, REGIONAL TAX OFFICE, LAHORE
Vs
MESSRS RAFAQAT MARKETING, LAHORE THROUGH CHAIRMAN AND ANOTHER 		Sales Tax Act (VII of 1990)
21(3), 47, 73		 2023 PTD 720
(2023) 128 TAX 265
2023 PTCL 772
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, LEGAL ZONE, LTO, MULTAN
Vs
MESSRS USMAN TRADER LINKERS, MULTAN 		Sales Tax Act (VII of 1990)
2(17), 47		 2023 PTD 679
(2023) 127 TAX 569
Inland Revenue Appellate Tribunal 2023 MESSRS KBS STEEL, GUJRANWALA
Vs
THE COMMISSIONER INLAND REVENUE, LTO, LAHORE 		Sales Tax Rules, 2006
14		 2023 PTD 467
Appellate Tribunal Inland Revenue 2023 THE CIR, RTO, PESHAWAR.
Vs
M/S. PESHAWAR ELECTRICITY SUPPLY COMPANY (PESCO), PESHAWAR. 		Sales Tax Act (VII of 1990)
10, 10(3), 11, 36, 50A, 50B		 2023 PTD 332
2022 PTCL 164
Sindh High Court 2023 M/S M. IQBAL SONS OTHERS
Vs
FEDERATION OF PAKISTAN OTHERS 		Sales Tax Act, 1990
3(2),(6)(b),4(C),8(1)(b),71		 (2023) 127 TAX 444
Peshawar High Court 2023 M/S A.K TARIQ FOUNDRY OTHERS
Vs
GOVERNMENT OF PAKISTAN OTHERS 		Sales Tax Act, 199
13, EntryNo.152, Sixth Schedule		 (2023) 127 TAX 338
Lahore High Court 2023 SHAHBAZ HUSSAIN
Vs
FEDERATION OF PAKISTAN ETC. 		Sales Tax Act, 1990
3(9A), 11, 33(25), 40C		 2023 PTD 30
Sindh High Court 2023 SYED ATIF SALMAN HASHMI AND ANOTHER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE, EX-OFFICIO CHAIRMAN FBR AND OTHERS 		Sales Tax Act (VII of 1990)
3, 3(1A), 24		 2023 PTD 666
Appellate Tribunal Inland Revenue 2023 Commissioner Inland Revenue (ZonE I), Plot No.20, St.31, Mauve Area, RTO, Islamabad
Vs
M/S AR Foods (Pvt)., Plot No.32, 33, Industrial Triangle Kahuta Road, Islamabad 		Sales Tax Act, 1990
3, 5(a), 6, 7, 22, 23, 26, 33(5), 34		 THLN 3028
Islamabad High Court 2023 ALLAMA IQBAL OPEN UNIVERSITY
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act, 1990
11(4), 33(5), 34		 2023 PTD 1205
(2022) 126 TAX 277
Peshawar High Court 2023 TELENOR MICROFINANCE BANK LIMITED
Vs
APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES 		Sales Tax Act, 1990
19(2), 20(2), 27(2), 40, 40(1), 40(3), 64, 65, 68		 2023 PTD 1782
(2022) 126 TAX 160
Sindh High Court 2023 COMMISSIONER INLAND REVENUE, ZONE-IV
Vs
BYCO PETROLEUM PAKISTAN LIMITED 		Sales Tax Act, 1990
33, 33(5), 34, 34(1)		 2023 PTD 1498
Appellate Tribunal Inland Revenue 2023 M/S FOUNDATION WIND ENERGY-I (PVT) LTD. 68-TIPU ROAD, FAUJI FOUNDATION HEAD OFFICE, CHAKLALA CANTT
Vs
COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, RAWALPINDI 		Sales Tax Act, 1990
2(14), 3(1)(A), 7(1), 8(1), 8(1)(a), 8(1)(b), 8(1)(f),33,33(5)		 (2023) 128 TAX 349
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS HAJVAIRY STEEL INDUSTRIES (PVT.) LIMITED, QUETTA AND ANOTHER 		Sales Tax Act (VII of 1990)
3, 3(1A), 71		 2023 PTD 644
Appellate Tribunal Inland Revenue 2023 CAPITAL FOODS (PRIVATE) LIMITED, 15-E, NASEERABAD, PESHAWAR ROAD, RAWALPINDI
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, CTO, ISLAMABAD 		Sales Tax Act, 1990
13		 2021 PTD 1278
(2021) 124 TAX 136
2021 PTCL 734
Sindh High Court 2023 WAZIR ALI INDUSTRIES LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act, 1990
25, 25(1), 25(2), 72B		 2023 PTD 576
Inland Revenue Appellate Tribunal 2023 COMMISSIONER INLAND REVENUE, RTO, SIALKOT
Vs
Messrs GENERAL FAN COMPANY (PVT.) LTD., GUJRAT 		Sales Tax Act (VII of 1990)
40B, 45A, 45B, 46, 46(1), 46(1)(c)		 2023 PTD 513
Supreme Court of Pakistan 2023 THE COMMISSIONER, INLAND REVENUE, KARACHI
Vs
MESSRS ATTOCK CEMENT PAKISTAN LIMITED, KARACHI 		Sales Tax Act (VII of 1990)
7, 7(1), 66		 2023 PTD 320
(2023) 127 TAX 623
2023 PTCL 305
2023 SCMR 279
Supreme Court of Pakistan 2023 ATTIQ-UR-REHMAN
Vs
Sh. TAHIR MEHMOOD and others 		Constitution of Pakistan, 1973
199/185		 2023 PLD 371
Sindh High Court 2023 COMMISSIONER INLAND REVENUE
Vs
MESSRS NEW ALLIED ELECTRONICS INDUSTRIES (PVT.) LTD. 		Sales Tax Act, 1990
11, 11(3), 11(4), 32, 33(5), 34, 47		 2023 PTD 264
Sindh High Court 2023 SAIF-UL-MULK
Vs
THE STATE 		Sales Tax Act (VII of 1990)
33(11)(c), 33(13)		 2023 PTD 143
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE
Vs
MESSRS SAPPHIRE DAIRIES (PVT.) LTD. 		Sales Tax Act (VII of 1990)
2(39), 2(41), 2(48), 3, 13, 47		 2023 PTD 44
2023 PTCL 100
Lahore High Court 2023 M/S ABDULLAH SUGAR MILLS LTD
Vs
FEDERATION OF PAKISTAN, ETC 		Sales Tax Act, 1990
2(9), 3(1), 6(2), 7(1), 11, 11(1), 11(6), 14, 26, 26(1), 33, 33(5), 34, 34(1), 34(1)(a)		 2023 PTD 1791
(2023) 128 PLJ 771
(2023) 128 TAX 127
2023 LHC 3935
Lahore High Court 2023 COMMISSIONER INLAND REVENUE
Vs
M/S MEHRAN BUSINESS INTERNATIONAL (PVT) LTD 		Sales Tax Act, 1990
3,6,7,8B,22,26,33(5),34,,47,57		 2023 PTD 1687
(2023) 128 TAX 134
(2023) 128 LHC 3960
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI
Vs
Messrs AL-ABID SILK MILLS LTD., A-39. MANGHOPIR ROAD. SITE, KARACHI 		Sales Tax Act, 1990
25,8(1)(c)(a)		 2023 PTD 1492
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, FAISALABAD
Vs
MESSRS AHMAD STRAW BOARD PRIVATE LIMITED, FAISALABAD 		Sales Tax Act, 1990
11,36,47		 2023 PTD 1528
Islamabad High Court 2023 SHIFA INTERNATIONAL HOSPITALS LTD. AND OTHERS
Vs
MST. HAJIRA BIBI AND OTHERS 		Islamabad Consumers Protection Act, 1995
2(c)(e),8,8A,10
2018 PLD 372
Federal Tax Ombudsman 2023 MUHAMMAD KHALID
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act, 1990
11, 45B, 73		 2023 PTD 1594
Inland Revenue Appellate Tribunal 2023 MESSRS PAKISTAN FRUIT JUICE CO. (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, CTO, LAHORE 		Sales Tax Act (VII of 1990)
2(27), 11, 11(4), 11(5), 36(3)		 2023 PTD 817
Appellate Tribunal Inland Revenue 2023 FAST ENGINEERING, FAISALABAD
Vs
THE CIR, RTO, FAISALABAD 		Sales Tax Act, 1990
2(37),3(A),3(3)(a),11(2),21,21(2),21(4),23,33,34,73		 (2023) 128 TAX 334
Sindh High Court 2023 DIGRI SUGAR MILLS LIMITED
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE AND ANOTHER 		Sales Tax Act (VII of 1990)
2(25), 3(1A), 11, 33		 2023 PTD 825
Lahore High Court 2023 COMMISSIONER INLAND REVENUE
Vs
M/S LAHORE RUBBER STORE 		Sales Tax Act, 1990
47(5), 57		 2023 PTD 182
(2023) 127 TAX 279
2023 PTCL 555
Customs Appellate Tribunal, Peshawar 2023 The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-CUSTOMS, KARACHI
Vs
MAYA CORPORATION and another 		Sales Tax Act (VII of 1990)
3, 6, 7, 33, 34		 2023 PTD 928
Appellate Tribunal Inland Revenue 2023 THE COMMISSIONER INLAND REVENUE, ZONE-II, RTO-II. Karachi
Vs
M/S. ASSOCIATED WINE MERCHANT, Karachi 		Sales Tax Act, 1990
11,11(2)		 (2023) 128 TAX 247
Inland Revenue Appellate Tribunal 2023 COMMISSIONER INLAND REVENUE, ZONE-I, LTU, KARACHI
Vs
ABU DAWOOD TRADING COMPANY (PVT.) LTD., KARACHI 		Sales Tax Act (VII of 1990)
3, 3(3), 7, 8, 11, 26, 33(5)		 2023 PTD 1069
Islamabad High Court 2023 D-WATSON CHEMIST & SUPER STORE AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
2(43A), 4(1), 23, 50, 50A		 2023 PTD 803
(2022) 126 TAX 379
Sindh High Court 2023 MUHAMMAD TAHIR THROUGH ATTORNEY
Vs
FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN MINISTRY OF FINANCE, ISLAMABAD AND ANOTHER 		Sales Tax Act (VII of 1990)
21, 21(2)		 2023 PTD 1087
Supreme Court of Pakistan 2023 NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI
Vs
THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI AND OTHERS 		Sales Tax Act (VII of 1990)
46, 47		 2023 PTD 1177
Sindh High Court 2023 DEPUTY COMMISSIONER INLAND REVENUE SERVICES (AEC) AND 4 OTHERS
Vs
MESSRS CLARIANT PAKISTAN LIMITED 		Sales Tax Act (VII of 1990)
11, 51		 2023 PTD 1292
Islamabad High Court 2023 COMMISSIONER INLAND REVENUE (EAST ZONE), LTU, ISLAMABAD
Vs
M/S HORIZON BUSINESS NETWORK 		Sales Tax Act, 1990
2(37),46B(3),38		 (2023) 128 TAX 401
Inland Revenue Appellate Tribunal 2023 FAISALABAD ELECTRIC SUPPLY COMPANY LTD., FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE, CORPORATE ZONE, REGIONAL TAX OFFICE, JAIL ROAD, FAISALABAD AND 2 OTHERS 		Sales Tax Act (VII of 1990)
7, 8, 8(1)(a), 8(1)(b), 8(1)(h), 8(1)(i)		 2023 PTD 1358
Appellate Tribunal Inland Revenue 2023 MUHAMMAD NADEEM
Vs
COMMISSIONER INLAND REVENUE, RTO, LAHORE and others 		Sales Tax Act (VII of 1990)
3, 46 & 45(B)		 2023 PTD 1371
Islamabad High Court 2023 M/S KHYBER TOBACCO COMPANY LIMITED
Vs
THE FEDERAL BOARD OF REVENUE AND OTHERS 		Sales Tax Act, 1990
40(2),40C(2)		 (2023) 128 TAX 393
Inland Revenue Appellate Tribunal 2023 MESSRS BEST PAPER AND BOARD (PVT.) LIMITED, GUJRANWALA
Vs
THE COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA 		Sales Tax Act (VII of 1990)
2(1), 11(2), 11(4A), 13, Sixth Schedule		 2023 PTD 305
Lahore High Court 2023 MILLAT TRACTORS LIMITED
Vs
FEDERAL BOARD OF REVENUE & OTHERS 		Sales Tax Act, 1990
50		 (2023) 128 TAX 356
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, FAISALABAD.
Vs
M/S. ENGINEERS ASSOCIATED PRECAST (PVT.) LTD. 		Sales Tax Act (VII of 1990)
11, 11(3), 47, 47(1), 47(5)		 2023 PTD 393
2022 PTCL 569
Supreme Court of Pakistan 2023 COLLECTOR OF CUSTOMS, MCC (E&C) CUSTOMS HOUSE, PESHAWAR AND ANOTHER
Vs
ZAIN UL ABIDIN AND OTHERS 		null
null		 2023 PTD 487
Lahore High Court 2023 M/S. HONDA ATLAS CARS (PAKISTAN) LIMITED.
Vs
ADDITIONAL COLLECTOR, LEGAL, LTU, LAHORE ETC. 		Sales Tax Act, 1990
2(39),2(41),2(46),3,4,6,7,11(2),13,23,26,34,36(1),47		 2023 PTCL 761
(2023) 128 TAX 469
Peshawar High Court 2023 MESSRS NAFEES PLASTIC INDUSTRIES, BARA
Vs
THE CHIEF COMMISSIONER INLAND REVENUE, PESHAWAR AND 9 OTHERS 		Sales Tax Act, 1990 Sixth Schedule,
151 2(2)		 2023 PTD 488
Appellate Tribunal Inland Revenue 2023 M/S TERBELLA STEEL RE-ROLLING MILLS (PVT) LTD, SWABI
Vs
COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, PESHAWAR 		Sales Tax Act, 1990
34,35(5)		 (2023) 128 TAX 167
Inland Revenue Appellate Tribunal 2023 MESSRS TOWN CRIER (PVT.) LTD. FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
2(37), 3, 4, 11, 11(3), 26(1), 33, 73		 2023 PTD 552
Supreme Court of Pakistan 2023 MESSRS RAJBY INDUSTRIES KARACHI AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act, 1990
4		 2023 PTD 1244
(2023) 128 TAX 74
2023 PTCL 818
2023 SCMR 1407
Supreme Court of Pakistan 2023 FEDERAL BOARD OF REVENUE
Vs
DEWAN SALMAN FIBER LTD. AND OTHERS 		Sales Tax Act, 1990
13(1)		 2023 PTD 1635
(2023) 128 TAX 435
Appellate Tribunal Inland Revenue 2023 M/S PREPAC PAKISTAN (PVT.) LTD
Vs
COMMISSIONER - IR, ZONE-II, RTO, Quetta 		Sales Tax Act, 1990
11,11(4),11(5),36(3)
(2023) 127 TAX 92
Lahore High Court 2023 DAWAT SARAYE
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act, 1990
14(1),14(2),13(2),3(1A),3(5)		 2023 PTD 1667
Peshawar High Court 2023 COMMISSIONER INLAND REVENUE WITHHOLDING, REGIONAL TAX OFFICE, PESHAWAR
Vs
MESSRS CHASHMA SUGAR MILLS (PVT.) LTD., D.I. KHAN 		Sales Tax Act, 1990
2(5AA),3,3(7),6,8,11,11(2),11(4A),47		 2023 PTD 1709
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, LYALLPUR ZONE, RTO, FAISALABAD
Vs
M/S. IDEAL SWEETS, BAKERS AND NIMKO, FAISALABAD 		Sales Tax Act, 1990
47,57		 2023 PTD 430
(2023) 127 TAX 580
2023 PTCL 33
Appellate Tribunal Inland Revenue 2023 M/S ATLAS POWER LIMITED; 23-C, AZIZ AVENUE, CANAL PARK, GULBERG-V, LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE 		Sales Tax Act (VII of 1990)
11, 45B, 46(1)(b),		 2023 PTD 344
Appellate Tribunal Inland Revenue 2023 M/S. LATIF EXPORTS (PVT.)
Vs
THE CIR, (RTO), LIMITED, FAISALABAD. FAISALABAD 		Sales Tax Act, 1990
2(9),2(35),2(44),3,3(1A),3(1B),6,7,8,8(1),8(1)(b),8(lXa)(b)(c)(f)(h),10,22,23,25,26,26(5),33,33(9)(c),33(10),34(1),72B,73		 2023 PTCL 780
Appellate Tribunal Inland Revenue 2023 M/S. PUNJAB CERAMICS INDUSTRY, SHADMAN ROAD, FAISALABAD
Vs
CIR, LYALLPUR ZONE, RTO, FAISALABAD 		Sales Tax Act, 1990
3,25(2),38,40,40(2)		 2023 PTCL 947
Peshawar High Court 2023 M/S. NORTHERN BOTTLING COMPANY (PVT.) LTD
Vs
THE APPELLATE TRIBUNAL INLAND REVENUE, PESHAWAR & OTHERS 		GENERAL CLAUSES ACT, 1897 (X OF 1897)
24		 2023 PTCL 924
Appellate Tribunal Inland Revenue 2023 THE COMMTSSIONER-IR, ZONE-IV, LTU, KARACHI
Vs
M/S. ATLAS HONDA LIMITED, KARACHI 		SALES TAX ACT, 1990 (VII OF 1990)
8(1), 8(1)(ca), 8(1)(caa), 8(1)(d), 11(2), 73		 (2023) 127 TAX 142
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI
Vs
MESSRS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI 		Sales Tax Act, 1990
25,8(1)(c)(a)		 2023 SCMR 1797
Supreme Court of Pakistan 2023 THE COMMISSIONER OF INCOME TAX, COMPANIES ZONE-II, NEW INCOME TAX BUILDING, SHAHRAH-E-KAMAL ATTATURK, KARACHI AND ANOTHER
Vs
MESSRS PAK SAUDI FERTILIZERS LTD., KARACHI THROUGH M.D. 		Sale of Goods Act, (III of 1930)
19, 20		 2023 SCMR 1595
2023 PTCL 839
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE
Vs
M/S RYK MILLS 		Sales Tax Act, 1990
22(1)(a)(c), 22(1)(e), 73		 2023 SCMR 1856
(2023) 128 TAX 461
Lahore High Court 2023 DG KHAN CEMENT COMPANY LIMITED ETC.
Vs
FEDERAL BOARD OF REVENUE ETC. 		SALES TAX ACT, 1990 (VII OF 1990)
2, 7, 8, 8(1)(b) & 11(2) 		(2023) 127 TAX 673
Peshawar High Court 2023 M/S A.K TARIQ FOUNDRY, OTHERS
Vs
GOVERNMENT OF PAKISTAN, OTHERS 		SALES TAX ACT, 1990 (VII OF 1990)
13		 2023 TAX 338
Islamabad High Court 2023 OIL AND GAS DEVELOPMENT COMPANY LIMITED
Vs
COMMISSIONER INLAND REVENUE 		SALES TAX ACT, 1990 (VII OF 1990)
2(41), 11		 (2023) 127 TAX 335
Sindh High Court 2023 TRANS WORLD INTERNATIONAL INC (TWI)
Vs
CUSTOMS, FEDERAL EXCISE, SALES TAX TRIBUNAL, OTHERS 		SALES TAX ACT, 1990 (VII OF 1990)
11 		(2023) 127 TAX 332
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE Zone-I, REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS HAJVAIRY STEEL INDUSTRIES (PVT.) LIMITED, QUETTA AND ANOTHER 		Sales Tax Act, 1990
3(1A), 46, 47, 71		 2023 SCMR 681
2023 PTCL 298
Islamabad High Court 2023 GUARANTEE-SALEX-THALES JOINT VENTURE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION & OTHERS 		Sales Tax Act, 1990
3,6,11,11(2),11(3),22,23,25(2),26,30,30(1),30(3),31,33,34		 2023 PTCL 801
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS, KARACHI
Vs
M/S. ADAM SUGAR MILLS LTD., KARACHI 		Sales Tax Act, 1990
38,40,40A,47		 2023 PTCL 811
Supreme Court of Pakistan 2023 The Collector of Sales Tax and Central Excise, Lahore
Vs
M/s. Qadbros Engineering, (Pvt.) Ltd., Lahore 		SALES TAX ACT, 1990
7,11, 23		 2023 PTCL 512
2023 SLD 965
Supreme Court of Pakistan 2023 MESSRS PAKISTAN WAPDA FOUNDATION
Vs
THE COLLECTOR OF CUSTOMS. SALES TAX, LAHORE AND OTHERS 		Sales Tax Act, 1990
2(16),2(17),2(39),2(41),3(1),3(3)		 2023 PTD 111
(2023) 127 TAX 461
2023 PTCL 228
Appellate Tribunal Inland Revenue 2023 M/S. MUJTABA SAUD TEXTILES, FAISALABAD
Vs
THE CIR, (RTO), FAISALABAD 		Sales Tax Act, 1990
3,3(1A)		 2023 PTCL 900
Supreme Court of Pakistan 2023 FEDERAL BOARD OF REVENUE
Vs
DEWAN SALMAN FIBER LTD. & OTHERS 		Sales Tax Act, 1990
139(1)		 THLN 3021
Appellate Tribunal Inland Revenue 2022 M/S. K.B. ENTERPRISES, FAISALABAD.
Vs
THE OR, RTO, FAISALABAD. 		Sales Tax Act, 1990
2(46)(e),7,7A,7(1),8(1)(a),11,11(3),33,73		 2022 PTCL 835
Appellate Tribunal Inland Revenue 2022 M/S. TOWN CRIER (PVT) LTD., SARGODHA ROAD, FAISALABAD
Vs
THE CIR (CORPORATE ZONE), RTO, FAISALABAD 		Sales Tax Act, 1990
10		 2022 PTCL 761
Appellate Tribunal Inland Revenue 2022 M/S. M.K. SONS (PVT) LIMITED, KHURRIANWALA, FAISALABAD
Vs
THE CIR, RTO, FAISALABAD 		Sales Tax Act, 1990
2(35),7,8,8(1)(a),10,46		 2022 PTCL 709
Appellate Tribunal Inland Revenue 2022 M/S. RACHNA SUPER STORE, FAISALABAD
Vs
THE CIR RTO, FAISALABAD 		Sales Tax Act, 1990
33		 2022 PTCL 705
Appellate Tribunal Inland Revenue 2022 M/S. SAMIRA FABRICS (PVT.) LIMITED, FAISALABAD
Vs
THE CIR, RTO, FAISALABAD 		Sales Tax Act, 1990
2(14)(d),3,3(1A),6,7,7(1),8,8(1)(a),8(1)(b),10,13,23,26,33(16),33(19),34(1),73		 2022 PTCL 573
Appellate Tribunal Inland Revenue 2022 M/S. H.A.R. TEXTILE MILLS (PVT.) LIMITED, FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE, E&C UNIT-02, CORPORATE ZONE, RTO, FAISALABAD 		Sales Tax Act, 1990
8,8(1),8(1)(e),24A,25,26,26(1),26(5),33,33(10),34(1),72B		 2022 PTCL 309
(2023) 128 TAX 323
Appellate Tribunal Inland Revenue 2022 M/S. KHOKHAR TEXTILE MILLS LIMITED, MULTAN
Vs
THE CIR (ENFORCEMENT), LTO, LAHORE 		Sales Tax Act, 1990
3,11,46(1)(b)		 2022 PTCL 300
Appellate Tribunal Inland Revenue 2022 M/S. ZARAI TARAQIATI BANK LIMITED, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE (Zone-II), LTU, ISLAMABAD 		Sales Tax Act, 1990
11		 2022 PTCL 281
Appellate Tribunal Inland Revenue 2022 M/S. AN TEXTILE MILLS LTD., FAISALABAD
Vs
THE CIR, (LTO), MULTAN, ETC 		Sales Tax Act, 1990
2(25),8,8(1)(m),14,73		 2022 PTCL 133
Supreme Court of Pakistan 2022 COMMISSIONER OF INLAND REVENUE
Vs
M/S. MUGHAL BOARD INDUSTRY 		Sales Tax Act, 1990
33, 34, 34A		 2022 PTCL 19
(2022) 125 TAX 137
Appellate Tribunal Inland Revenue 2022 M/S. EJAZ SPINNING MILLS LTD., LAHORE
Vs
THE CIR, LTU LAHORE 		Sales Tax Act, 1990
25		 THLN 3043
Peshawar High Court 2022 COMMISSIONER INLAND REVENUE, PESHAWAR
Vs
TRIBAL AREAS ELECTRICITY SUPPLY COMPANY, LTD. PESHAWAR AND ANOTHER 		Sales Tax Act (VII of 1990)
11, 11(2), 30		 2022 PTD 1932
2022 PTCL 599
Sindh High Court 2022 COMMISSIONER INLAND REVENUE, ZONE-IV
Vs
MESSRS HAMDAM PAPER CORPORATION (PVT.) LTD., KARACHI 		Sales Tax Act (VII of 1990)
8B, 8B(2)(i), 8B(3), 47		 2022 PTD 1781
Peshawar High Court 2022 COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR
Vs
MESSRS GADOON TEXTILE MILLS, GADOON AMAZAI SWABI AND ANOTHER 		Sales Tax Act, 1990
8, 8(1), 8A, 8(ca), 10(4), 11(2), 26(5), 66, 73		 2022 PTD 1776
(2023) 128 TAX 281
Inland Revenue Appellate Tribunal 2022 MESSRS NAVEED ENTERPRISES, FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
3, 4, 7, 10		 2022 PTD 1665
Sindh High Court 2022 PRINCELY JETS (PRIVATE) LIMITED THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, KARACHI AND 4 OTHERS 		Sales Tax Act (VII of 1990)
46		 2022 PTD 1642
Islamabad High Court 2022 MOL PAKISTAN OIL AND GAS B.V
Vs
FEDERAL BOARD OF REVENUE, THROUGH CHAIRMAN, ISLAMABAD AND OTHERS 		Sales Tax Act (VII of 1990)
48		 2022 PTD 1624
Inland Revenue Appellate Tribunal 2022 MESSRS ANWAR TRADERS, GUJRANWALA
Vs
COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA 		Sales Tax Act (VII of 1990)
2(12), 3, 3(1A), 23, 26		 2022 PTD 1542
Inland Revenue Appellate Tribunal 2022 MESSRS MASOOD TEXTILE MILLS LIMITED, FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
46		 2022 PTD 1508
Lahore High Court 2022 UNIQUE ENGINEERING WORKS (PRIVATE) LIMITED, THROUGH CHIEF EXECUTIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF LAW, ISLAMABAD AND 3 OTHERS 		Sales Tax Act (VII of 1990)
11A, 24, 34		 2022 PTD 1502
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS TARIQ & SONS, LAHORE 		Sales Tax Act (VII of 1990)
4, 47		 2022 PTD 1455
Inland Revenue Appellate Tribunal 2022 COMMISSIONER INLAND REVENUE, ZONE-III, RTO, FAISALABAD
Vs
MESSRS KAMAL TEXTILE MILLS, FAISALABAD 		Sales Tax Act (VII of 1990)
3, 7, 7(1), 8, 8(1)(a), 10, 11		 2022 PTD 1435
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
MESSRS MASTER TILES AND CERAMIC INDUSTRIES, LTD. 		Sales Tax Act (VII of 1990)
34A, 47(5)		 2022 PTD 1433
Appellate Tribunal Inland Revenue 2022 M/S AAR & CO. (HOLIDAY INN), MAIN CIVIC CENTER, BLOCK 10, SECTOR G-6, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE (UNIT-IV), LTO, ISLAMABAD 		Sales Tax Act, 1990
2(29A), 2(34), 2(43A), 3, 6, 26(1), 11, 11(1), 11(3), 11(4), 25, 26, 33, 34, 37B, 40C		 2022 TAX 457
Balochistan High Court 2022 THE COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS HAJVAIRY STEEL INDUSTRIES (PVT.) LTD. 		Sales Tax Act (VII of 1990)
3, 3(1), 3(1A), 3(2b) 3(6), 8(1)(b), 47		 2022 PTD 1377
(2023) 127 TAX 587
Appellate Tribunal Inland Revenue 2022 M/S D-WATSON CHEMIST, PLOT NO.48-49, CHAKLALA SCHEME III, RAWALPINDI
Vs
COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI. 		Sales Tax Act, 1990
2(43A), 3(9A), 8B(6), 33(25A)		 2022 TAX 456
Supreme Court of Pakistan 2022 COMMISSIONER OF INLAND REVENUE, LAHORE
Vs
MESSRS SARGODHA SPINNING MILLS (PVT.) LTD. FAISALABAD AND OTHERS 		Sales Tax Act, 1990
2(14), 7, 8, 8A, 10, 22, 26, 36, 46, 47		 2022 SCMR 1082
Appellate Tribunal Inland Revenue 2022 M/S. MASTER ENTERPRISES, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, Zone-II, LTU, KARACHI 		Sales Tax Act, 1990
3(1), 3(1A), 3(2)(6), 3(5), 3(6), 8(1)(b), 11(2), 11(3), 11(33), 13, 13(2), 13(2)(a), 33, 71(1)		 (2022) 126 TAX 228
Sindh High Court 2022 DEWAN SUGAR MILLS LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act, 1990
25, 25(1), 25(2), 51		 2022 PTCL 67
(2022) 126 TAX 293
Lahore High Court 2022 M/S MASCO SPINNING MILLS LIMITED
Vs
FEDERATION OF PAKISTAN, ETC 		Sales Tax Special Procedure Rules, 2007
20,20(2)(C)		 (2022) 126 TAX 358
Sindh High Court 2022 M/S. DALDA FOODS LTD
Vs
FEDERATION OF PAKISTAN AND ANOTHER 		Sales Tax Act, 1990
25,25(1)		 (2022) 126 TAX 502
Supreme Court of Pakistan 2022 ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. (IESCO) AND 3 OTHERS
Vs
COMMISSIONER INLAND REVENUE ISLAMABAD AND OTHERS 		Sales Tax Act (VII of 1990)
7(1)		 2022 PTD 765
(2022) 126 TAX 350
2022 PTCL 725
2022 SCMR 722
Islamabad High Court 2022 D-WATSON CHEMIST & SUPER STORE AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
2(43A), 4(1), 23, 50, 50A		 2022 PTD 803
Appellate Tribunal Inland Revenue 2022 KHAWAJA MUHAMMAD IMRAN, SARGODHA
Vs
THE CIR, RTO, SARGODHA 		Sales Tax Act, 1990
25		 THLN 3034
Islamabad High Court 2022 COMMISSIONER INLAND REVENUE RTO, ISLAMABAD
Vs
PAK TELECOMMUNICATION EMPLOYEES TRUST AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
122(5A), 133		 2022 PTD 696
Inland Revenue Appellate Tribunal 2022 SYED HASSAN ASKARI, RAJOVA SADAAT P.O. KHAS TEH, CHINIOT DISTRICT
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 120(1), 122(5A), 122(9)		 2022 PTD 645
Sindh High Court 2022 WAZIR ALI INDUSTRIES LTD
Vs
FEDERATION OF PAKISTAN OTHERS 		Sales Tax Act, 1990
25, 25(1), 25(2)		 (2022) 126 TAX 191
Appellate Tribunal Inland Revenue 2022 M/S WARID TELECOM (PVT) LTD. 1-A, IBC BUILDING, F8 MARKAZ, ISLAMABAD.
Vs
COMMISSIONER INLAND REVENUE LTO, ISLAMABAD. 		Sales Tax Act, 1990
2(12), 3(1), 11, 45B(3)		 THLN 3035
Appellate Tribunal Inland Revenue 2022 M/S. FIRDOUS CLOTH MILLS (PVT.) LIMITED, FAISALABAD
Vs
THE CIR (ENFORCEMENT), LTO, MULTAN 		Sales Tax Act, 1990
2, 2(37), 3(9A), 11, 11(2), 21, 21(2), 33, 33(25), 34		 2022 PTCL 585
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, ZONE-I, LAHORE
Vs
MESSRS PAK ELEKTRON LTD. AND OTHERS 		Sales Tax Act, 1990
4		 2022 SCMR 757
Sindh High Court 2022 TAHIR ASHRAF DURRANI AND OTHERS
Vs
FEDERAL INVESTIGATION AGENCY, THROUGH DIRECTOR GENERAL, F.I.A., HEADQUARTER, PESHAWAR MORR, ISLAMABAD AND OTHERS 		Sales Tax Act (VII of 1990)
31		 2022 PTD 1040
Inland Revenue Appellate Tribunal 2022 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD
Vs
AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
11, 45B, 45B(2), 46		 2022 PTD 1010
Islamabad High Court 2022 M/S PAKISTAN TOBACCO COMPANY LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY, M/O FINANCE, ETC. 		Sales Tax Act, 1990
25, 25(1), 25(2)		 2022 PTD 1574
(2022) 125 TAX 5
2022 PTCL 202
2022 SCMR 1251
Inland Revenue Appellate Tribunal 2022 MESSRS ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD AND OTHERS
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD AND OTHERS 		Sales Tax Act (VII of 1990)
2(14, 2(37), 7, 8, 8A, 8(1)(d), 10, 11, 11(2), 11(5), 21, 22, 23, 26, 73		 2022 PTD 967
Inland Revenue Appellate Tribunal 2022 MESSRS GRAVITY TRADING CO. HYDERABAD
Vs
COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD 		Sales Tax Act (VII of 1990)
21(1), 21(2), 21(4)		 2022 PTD 799
Sindh High Court 2022 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI
Vs
MESSRS SAMAD ENTERPRISES 		Sales Tax Act (VII of 1990)
4, 47(5), 48		 2022 PTD 796
2022 PTCL 781
Inland Revenue Appellate Tribunal 2022 MESSRS AYAN TRADING COMPANY, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
11, 21, 33, 34, 46, 73		 2022 PTD 783
Lahore High Court 2022 MESSRS INTERLOOP LIMITED THROUGH GENERAL MANAGER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND 3 OTHERS 		Sales Tax Act, 1990
11, 11(2), 25, 25(3), 35, 36, 38, 73(3)		 2022 PTD 769
(2023) 128 TAX 410
2022 PTCL 745
Supreme Court of Pakistan 2022 NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH REVENUE DIVISION MINISTRY OF FINANCE AND OTHERS 		Sales Tax Act, 1990
2(27), 3(2)		 2022 PTD 683
(2022) 126 TAX 241
2022 PTCL 730
2022 SCMR 765
Inland Revenue Appellate Tribunal 2022 MESSRS TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
7, 8, 10, 21, 73		 2022 PTD 749
Peshawar High Court 2022 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR
Vs
WASSEF ULLAH AND ANOTHER 		Sales Tax Act, 1990
3(1)(b), 31(b), 33(5)		 2022 PTD 585
(2023) 128 TAX 485
2022 PTCL 671
Customs Appellate Tribunal 2022 MESSRS AHMED TRADING COMPANY, GUJRANWALA
Vs
THE DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR AND 3 OTHERS 		Sales Tax Act (VII of 1990)
3, 6, 7, 11, 11(2), 11(3), 26, 30, 33, 34, 48		 2022 PTD 484
Sindh High Court 2022 COMMISSIONER (LEGAL DIVISION) LARGE TAXPAYER UNIT, KARACHI
Vs
Messrs BROOK BOND PAKISTAN LIMITED, KARACHI 		Sale of Goods Act (III of 1930)
4		 2022 PTD 467
Inland Revenue Appellate Tribunal 2022 Messrs ENVICRETE LIMITED, KARACHI
Vs
The COMMISSIONER INLAND REVENUE, (WHT) ZONE, RTO-I, KARACHI 		Sales Tax Act (VII of 1990)
11		 2022 PTD 447
Supreme Court of Pakistan 2022 COMMISSIONER OF INLAND REVENUE
Vs
MESSRS MUGHAL BOARD INDUSTRY 		Sales Tax Act (VII of 1990)
34A		 2022 PTD 434
2022 SCMR 580
Lahore High Court 2022 KAMRAN TEXTILE (PVT.) LTD
Vs
COMMISSIONER INLAND REVENUE, MULTAN AND OTHERS 		Sales Tax Act (VII of 1990)
25(2), 72B, 72b(2)		 2022 PTD 424
(2021) 123 TAX 173
Appellate Tribunal Inland Revenue 2022 M/S S.G. TRADING COMPANY, RAILWAY ROAD NO.02, SHOBA BAZAR, PESHAWAR CANTT.
Vs
COMMISSIONER INLAND REVENUE (PESHAWAR ZONE), RTO, PESHAWAR 		Sales Tax Act, 1990
3(1A), 8(1)(c), 14, 25		 THLN 3037
Sindh High Court 2022 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MESSRS ALLIED ENGINEERING AND SERVICES LTD 		Sales Tax Act (VII of 1990)
47(5)		 2022 PTD 431
Inland Revenue Appellate Tribunal 2022 UNITED FINISHING MILLS LIMITED
Vs
COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE AND ANOTHER 		Sales Tax Act (VII of 1990)
8, 11, 45-B, 45B(3)		 2022 PTD 392
Sindh High Court 2022 COMMISSIONER INLAND REVENUE ZONE-I
Vs
MESSRS FAIZAN STEEL 		Sales Tax Act (VII of 1990)
3, 3(1)(A), 47, 71		 2022 PTD 390
2022 PTCL 396
Appellate Tribunal Inland Revenue 2022 M/S FRESCO SWEETS, MURREE ROAD, RAWALPINDI.
Vs
COMMISSIONER INLAND REVENUE (Zone-I), RTO, RAWALPINDI. 		Sales Tax Act, 1990
3, 26, 74A		 THLN 3038
Inland Revenue Appellate Tribunal 2022 MESSRS SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
2(9), 3, 3(B), 6, 7, 11, 22, 23, 25, 33, 33(19), 34, 72B, 73		 2022 PTD 368
Appellate Tribunal Inland Revenue 2022 M/S AAR & CO. (HOLIDAY INN), MAIN CIVIC CENTER, BLOCK 10, SECTOR G6, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE (UNIT-IV), LTO, ISLAMABAD 		Sales Tax Act, 1990
2(29A), 2(34), 2(43A), 3, 6, 26(1), 11, 11(1), 11(3), 11(4), 25, 26, 33, 34, 37B, 40C		 THLN 3039
Appellate Tribunal Inland Revenue 2022 M/S DWATSON CHEMIST, PLOT NO.48-49, CHAKLALA SCHEME III, RAWALPINDI
Vs
COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI. 		Sales Tax Act, 1990
2(43A), 3(9A), 8B(6), 33(25A)		 THLN 3040
Lahore High Court 2022 HYUNDAI NISHAT MOTOR (PVT.) LIMITED.
Vs
THE FEDERAL BOARD OF REVENUE THROUGH ITS CHAIRMAN ETC. 		Sales Tax Act, 1990
25, 25(1), 25(2)		 2022 PTCL 56
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, PESHAWAR
Vs
MESSRS PAKISTAN TOBACCO COMPANY (LTD.), ISLAMABAD AND OTHERS 		Sales Tax Act (VII of 1990)
2(33), 2(39), 2(41), 3(1A), 3(3)(a)		 2022 PTD 1147
(2022) 126 TAX 342
2022 PTCL 698
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI AND ANOTHER
Vs
MESSRS SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI AND ANOTHER 		Sales Tax Act (VII of 1990)
45B(2), 179(3)		 2022 PTD 1128
(2022) 126 TAX 153
2022 PTCL 688
2022 SCMR 1333
Lahore High Court 2022 MESSRS ASIAN FOOD INDUSTRIES LIMITED THROUGH GENERAL MANAGER FINANCE AND OTHERS
Vs
FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN AND 4 OTHERS 		Sales Tax Act (VII of 1990)
11, 25,		 2022 PTD 1069
(2022) 126 TAX 26
Sindh High Court 2022 COMMISSIONER INLAND REVENUE
Vs
MESSRS FILTERS PAKISTAN (PVT.) LTD. 		Sales Tax Act (VII of 1990)
11, 11(2), 11(5), 47, 74		 2022 PTD 345
2022 PTCL 415
Supreme Court of Pakistan 2022 COMMISSIONER OF INLAND REVENUE, LAHORE.
Vs
M/S. SARGODHA SPINNING MILLS (PVT.) LTD. FAISALABAD. ETC. 		Sales Tax Act (VII of 1990)
2(14), 7, 8, 8A, 10, 22, 26, 36, 46, 47, 47(1) 		2022 PTD 1079
(2022) 125 TAX 340
2022 PTCL 197
Peshawar High Court 2022 MESSRS TAJ RE-ROLLING AND STEEL MILLS (PVT.) LTD. THROUGH MANAGER IMPORTS AND OTHERS
Vs
GOVERNMENT OF PAKISTAN THROUGH FEDERAL SECRETARY FINANCE AND OTHERS 		Sales Tax Act (VII of 1990)
13(1), 13(2), 13(6), Sixth Schedule		 2022 PTD 171
(2022) 126 TAX 88
Customs Appellate Tribunal 2022 SALMAN ENTERPRISES, KARACHI
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PC A, CUSTOM HOUSE, KARACHI AND 2 OTHERS 		Sales Tax Act (VII of 1990)
Sixth Schedule, Serial No. 79		 2022 PTD 144
Inland Revenue Appellate Tribunal 2022 MESSER FAIZAN AND BROTHERS
Vs
ASSISTANT COMMISSIONER, SRB, HYDERABAD 		Sales Tax Act (VII of 1990)
2(b)(46), 24B		 2022 PTD 85
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE ZONE-1, LAHORE.
Vs
M/S. PAK ELEKTRON LTD. ETC. 		Sales Tax Act (VII of 1990)
4		 2022 PTD 747
(2022) 126 TAX 260
2021 PTCL 801
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
M/S NISHAT CHUNIAN POWER LIMITED 		Sales Tax Act (VII of 1990)
8(2), 47		 2022 PTD 1180
(2022)125 TAX 377
Lahore High Court 2022 ROMEX INTERNATIONAL
Vs
THE FEDERATION OF PAKISTAN, ETC 		Sales Tax Act (VII of 1990)
45B(1C)		 2022 PTD 760
(2022)125 TAX 370
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
DESCON ENGINEERING LIMITED 		Sales Tax Act (VII of 1990)
2(12), 2(35), 2(41), 3, 3(1), 3(1)(a), 6, 11, 22, 23, 26, 47		 2022 PTD 1209
(2022) 125 TAX 180
Islamabad High Court 2022 PAKISTAN HOUSING AUTHORITY FOUNDATION
Vs
COMMISSIONER INLAND REVENUE 		Constitution of Pakistan, 1973
199		 2022 PTD 1263
Customs Appellate Tribunal 2022 MESSRS LUCKY COTTON MILLS (PVT.) LTD
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION-IL), CUSTOMS HOUSE, KARACHI AND ANOTHER 		Sales Tax Act (VII of 1990),
4		 2022 PTD 1051
Supreme Court of Pakistan 2022 THE COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS
Vs
M/S. PEPSI COLA INTERNATIONAL, LAHORE AND OTHERS. 		Sales Tax Act (VII of 1990)
11		 2022 PTCL 127
Lahore High Court 2022 RAZA MOTOR INDUSTRIES
Vs
THE FEDERATION OF PAKISTAN, ETC 		Sales Tax Act (VII of 1990)
25, 25(2)		 2022 PTD 19
(2021) 124 TAX 567
2022 PTCL 28
Balochistan High Court 2022 THE COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS QUETTA ELECTRIC SUPPLY COMPANY LIMITED, ZARGHOON ROAD, QUETTA 		Sales Tax Act (VII of 1990)
11, 11(1), 33, 33(5), 34, 47		 2022 PTD 1265
(2023) 127 TAX 693
Islamabad High Court 2022 MESSRS WARID TELECOM (PVT.) LIMITED THROUGH HEAD OF TAX, CORPORATE AND REGULATORY LITIGATION
Vs
APPELLATE TRIBUNAL INLAND REVENUE THROUGH CHAIRMAN, ATIR DIVISIONAL BRANCH, ISLAMABAD AND 4 OTHERS 		Sales Tax Act (VII of 1990)
11, 11-B, 11(1), 11(2), 11(3), 11(4), 11(4A), 47		 2022 PTD 1220
Sindh High Court 2022 TAHIR ASHRAF DURRANI AND OTHERS
Vs
FEDERAL INVESTIGATION AGENCY, THROUGH DIRECTOR GENERAL, F.I.A., HEADQUARTER, PESHAWAR MORR, ISLAMABAD AND OTHERS 		Sales Tax Act (VII of 1990)
51		 2022 PTD 1174
Sindh High Court 2022 QUALITY STEEL RE-ROLLING MILL, THROUGH LEGALLY AUTHORIZED OFFICER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, ISLAMABAD AND 7 OTHERS 		Sales Tax Act (VII of 1990)
74A		 2022 PTD 39
(2022) 125 TAX 505
Sindh High Court 2022 LOUIS DREYFUS COMPANY PAKISTAN (PVT.) LTD. THROUGH AUTHORIZED OFFICER
Vs
FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN AND 2 OTHERS 		Sales Tax Act (VII of 1990)
3, 8, 77		 2022 PTD 205
2022 PTCL 400
Inland Revenue Appellate Tribunal 2022 M/S MUKHTAR-UL-HAQ POWER LOOMS, TOBA TEK SINGH
Vs
THE COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
2(5AB), 2(25), 2(14), 2(37), 3, 6, 7, 11, 14, 22, 23, 26, 33(13), 46		 2022 PTD 207
Sindh High Court 2022 AMSONS TEXTILE MILLS (PVT.) LIMITED ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN AND 5 OTHERS 		Sales Tax Act (VII of 1990)
4(d), 11-A, 33(5), 34(1), 45-B		 2022 PTD 212
2022 PTCL 403
Peshawar High Court 2022 M/S NEW MOHMAND STEEL MILLS THROUGH ATTORNEY
Vs
GOVERNMENT OF PAKISTAN THROUGH FEDERAL SECRETARY FINANCE AND REVENUE DIVISION, ISLAMABAD AND 6 OTHERS 		Sales Tax Act (VII of 1990)
Sixth Schedule, entry No. 153		 2022 PTD 254
(2022) 126 TAX 227
2022 PTCL 552
Supreme Court of Pakistan 2022 THE COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS
Vs
M/S. PEPSI COLA INTERNATIONAL, LAHORE AND OTHERS 		Sales Tax Act (VII of 1990)
11		 2022 PTD 1027
(2022)125 TAX 361
2022 PTCL 127
Appellate Tribunal Inland Revenue 2022 M/s National Highway Authority, 28, Mauve Area, Sector G-9/1, Islamabad
Vs
Commissioner Inland Revenue, CTO, Islamabad 		Sales Tax Act (VII of 1990)
74		 2022 PTCL 145
Appellate Tribunal Inland Revenue 2022 M/S. ALMEEZAN COTTON PROCESSING, SAMROMR.DRI ROAD, FAISALABAD.
Vs
THE CIR (RTO), FAISALABAD, ETC. 		Sales Tax Act, 1990
11,11(2),11(3),11(5)		 2022 PTCL 908
Appellate Tribunal Inland Revenue 2022 M/S. PESHAWAR ELECTRICITY SUPPLY COMPANY (PESCO), WAPDA HOUSE, SHAMI ROAD, PESHAWAR.
Vs
CIR, R.T.O., PESHAWAR 		Sales Tax Act, 1990
3,9,11,11(3),25,26,45-B,46,47,72-b		 2022 PTCL 817
Sindh High Court 2021 MESSRS ANSARI SUGAR MILLS LIMITED, through Senior Manager and others
Vs
FEDERATION OF PAKISTAN through Secretary Revenue and 3 others 		Sales Tax Act (VII of 1990)
47A		 2021 PTD 1568
Inland Revenue Appellate Tribunal 2021 MESSRS WAQAS ENTERPRISES, FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE (APPEAL), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
2(37), 3, 6, 7, 8(ca), 8(d), 8A, 10, 11, 11(3), 11(5), 22, 23, 26		 2021 PTD 1508
Inland Revenue Appellate Tribunal 2021 MESSRS AMTEX LTD. FAISALABAD
Vs
THE CIR, RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
2(14), 3, 3(1A), 5, 6, 7, 11(5), 22, 23, 26		 2021 PTD 1501
Supreme Court of Pakistan 2021 MESSRS FATEH YARN (PVT). LTD. FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, FAISALABAD and others 		Sales Tax Act (VII of 1990)
7(1)		 2021 PTD 1392
2021 SCMR 1133
Sindh High Court 2021 BYCO PETROLEUM PAKISTAN LIMITED through Head of Tax and Certification
Vs
FEDERATION OF PAKISTAN Through Secretary (Revenue Division) and 2 others 		Sales Tax Act (VII of 1990)
11, 25, 25(5)		 2021 PTD 1386
Supreme Court of Pakistan 2021 FEDERAL BOARD OF REVENUE THROUGH ITS CHAIRMAN, ISLAMABAD AND OTHERS.
Vs
ABDUL GHANI AND ANOTHER. 		Sales Tax Act, 1990
11,11(5),45B,46,74		 2021 PTCL 254
(2021) 123 TAX 367
Lahore High Court 2021 GHULAM HASSAN
Vs
FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad and 5 others 		Sales Tax Act (VII of 1990)
38, 40		 2021 PTD 1379
(2022) 125 TAX 104
Supreme Court of Pakistan 2021 COMMISSIONER INLAND REVENUE, MULTAN AND OTHERS
Vs
ACRO SPINNING AND WEAVING MILLS LTD., MULTAN AND OTHERS 		Sales Tax Act (VII of 1990)
3, 3(1), 3(1A), 4		 2021 PTD 1355
(2021) 124 TAX 205
2021 SCMR 1308
Appellate Tribunal Inland Revenue 2021 M/S. CENTURY ENGINEERING INDUSTRIES (PVT) LTD, KARACHI
Vs
CIR, ZONE-I, LTU KARACHI 		Sales Tax Act, 1990
2(37),6,7,8,8(1)(d),11(2),11(4),21(3),22,25,25(2),26,33(13),34,38,40B,45A,57,73		 (2021) 123 TAX 27
Lahore High Court 2021 JHANG FABRICS (PVT.) LTD. THROUGH MUHAMMAD HAROON WAHEED
Vs
FEDERATION OF PAKISTAN, MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTIC AND REVENUE, REVENUE DIVISION, ISLAMABAD THROUGH SECRETARY AND 4 OTHERS 		Sales Tax Act (VII of 1990)
3		 2021 PTD 1278
Appellate Tribunal Inland Revenue 2021 M/S FRONTIER GREEN WOOD INDUSTRIES (PVT) LTD, PESHAWAR
Vs
THE COMMISSIONER INLAND REVENUE, (WITHHOLDING ZONE), RTO, PESHAWAR 		Sales Tax Act, 1990
2(16),3(3)(a), 11, 11(2), 11(4A)		 (2021) 123 TAX 125
Lahore High Court 2021 THE COMMISSIONER INLAND REVENUE
Vs
MESSRS FERROUS ENGINEERING INDUSTRY 		Sales Tax Act (VII of 1990)
8B, 8B(1)		 2021 PTD 1270
Appellate Tribunal Inland Revenue 2021 M/S. FAYSAL BANK LIMITED, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONEV, LARGE TAXPAYERS UNIT, KARACHI 		Sales Tax Act, 1990
3,3(1)(d),3(7),6,7,8,8A,8(1)(ca),11,11(4A),16,19		 (2021) 123 TAX 144
Sindh High Court 2021 MESSRS SAHIB DIN LOGISTICS AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN AND OTHERS 		Sales Tax Act (VII of 1990)
30A, 37		 2021 PTD 1245
Appellate Tribunal Inland Revenue 2021 M/S RAD ENTERPRISES
Vs
THE CIR ZONE-IV, RTO-II KARACHI 		Sales Tax Act, 1990
2(37),11,21,21(2),21(3),25,73		 (2021) 123 TAX 219
Appellate Tribunal Inland Revenue 2021 THE COMMISSIONER INLAND REVENUE, ZONEV, LTU, KARACHI
Vs
M/S. HILAL FOODS (PVT) LTD, KARACHI 		Sales Tax Act, 1990
2(44),11(2),25,72B		 (2021) 123 TAX 254
Sindh High Court 2021 RELIANCE PETROCHEMICAL INDUSTRIES (PVT.) LTD. THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERAL BOARD OF REVENUE THROUGH SECRETARY FINANCE AND 7 OTHERS 		Sales Tax Act (VII of 1990)
40B		 2021 PTD 1082
Inland Revenue Appellate Tribunal 2021 MESSRS WATEEN SOLUTION (PVT.) LTD AND 2 OTHERS
Vs
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Sales Tax Act (VII of 1990)
3, 6, 11, 11(2), 11(5), 26, 33(5), 34, 36, 46		 2021 PTD 2192
Customs Appellate Tribunal 2021 MESSRS SSJ BROTHERS (SMC-PVT.) LTD., KARACHI
Vs
THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT- EAST, CUSTOM HOUSE, KARACHI AND 2 OTHERS 		Sales Tax Act (VII of 1990)
3, 6, 7, 11, 11(2), 26, 30, 33, 34, 48		 2021 PTD 2151
Sindh High Court 2021 M/S DEWAN SUGAR MILLS LTD. AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, ISLAMABAD AND 2 OTHERS 		Sales Tax Act (VII of 1990)
3, 4, 7, 8, 8(1), 8(1)(b), 8(1)(h), 8(1)(i)		 2021 PTD 1007
Sindh High Court 2021 Messer Liberty Mills Limited through Authorized Director and 8 others
Vs
Federation of Pakistan through Secretary, Ministry of Finance and 5 others 		Sales Tax Act, 1990
3(2), 3(6), 4, 4(a), 4(c), 4(d), 7, 8, 8(1), 8(1)(b), 8(b)		 2021 PTD 347
(2021) 124 TAX 239
Sindh High Court 2021 SAWERA INDUSTRIES COTTON GINNING PRESSING FACTORY AND OIL MILLS AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND EX-OFFICIO CHAIRMAN FBR AND OTHERS 		Sales Tax Act (VII of 1990)
3, 13, Sixth Schedule		 2021 PTD 318
Lahore High Court 2021 M/S GHANI GLOBAL GLASS LTD
Vs
FEDERAL BOARD OF REVENUE ETC 		Sales Tax Act (VII of 1990)
66, 3		 2021 PTD 553
(2021) 123 TAX 146
2021 PTCL 386
Sindh High Court 2021 AI RAZZAQ FIBRES AND OTHERS.
Vs
FEDERATION OF PAKISTAN AND OTHERS. 		Sales Tax Act (VII of 1990)
3, 3(2)(b), 4, 4c, 74A		 2021 PTD 542
Sindh High Court 2021 MESSRS SILVER SURGICAL COMPLEX (PVT.) LTD. THROUGH COMPANY SECRETARY
Vs
COMMISSIONER INLAND REVENUE, ZONE-IV 		Sales Tax Act (VII of 1990)
8, 8(2), 10		 2021 PTD 2020
Lahore High Court 2021 NEW CHERAT COAL THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS 		Sales Tax Act (VII of 1990)
7, 8(1)(b)		 2021 PTD 43
Appellate Tribunal Inland Revenue 2021 MESSRS UNITED INDUSTRIES LTD. LAHORE
Vs
THE COMMISSIONER INLAND REVENUE. LTU, LAHORE 		Sales Tax Act (VII of 1990)
3, 6. 7, 8(1), 11, 22, 23, 26, 29(1), 66		 2021 PTD 150
Appellate Tribunal Inland Revenue 2021 MESSRS SAMAMA STAR CONSTRUCTION CO., ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Sales Tax Act (VII of 1990)
2(35), 14		 2021 PTD 89
Inland Revenue Appellate Tribunal 2021 MESSRS PESHAWAR ELECTRIC SUPPLY COMPANY (PESCO), WAPDA HOUSE, PESHAWAR
Vs
COMMISSIONER INLAND REVENUE, RTO, PESHAWAR 		Sales Tax Act (VII of 1990)
2(33), 2(41), 2(45), 3, 11(2), 25, 30, 32-A, 33(5), 34, 38, 72B		 2021 PTD 2050
Inland Revenue Appellate Tribunal 2021 M.A. INDUSTRIES, MULTAN
Vs
COMMISSIONER INLAND REVENUE, RTO, MULTAN 		Sales Tax Act (VII of 1990)
7(2)(1), 23 & 46		 2021 PTD 747
Sindh High Court 2021
Vs
 Sales Tax Act, 1990
7, 8, 8(b), 8(1)(b), 8(1)(h), 8(1)(i)		 (2022) 126 TAX 422
Inland Revenue Appellate Tribunal 2021 M/S. FIZA NOOR CREATIONS (PVT.) LTD., FAISALABAD
Vs
THE CIR, RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
2(29A), 2(34), 11, 33, 33(25), 37, 45B, 46(1)(a)		 2021 PTCL 840
Inland Revenue Appellate Tribunal 2021 M/S EJAZ BROTHERS STEEL FURNACE, GUJRANWALA
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO, GUJRANWALA 		Sales Tax Act (VII of 1990)
3, 6		 2021 PTD 202
Peshawar High Court 2021 COLLECTOR SALES TAX
Vs
ARMY WELFARE TRUST-NIZAMPUR CEMENT PLANT AND ANOTHER 		Sales Tax Act (VII of 1990)
30, 47		 2021 PTD 130
(2021) 123 TAX 187
2022 PTCL 382
Inland Revenue Appellate Tribunal 2021 MESSRS AL-AMEEN DENIM MILLS (PVT.) LTD.
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI 		Sales Tax Act (VII of 1990)
4, 11		 2021 PTD 125
Lahore High Court 2021 MUHAMMAD ZAHID
Vs
FEDERAL BOARD OF REVENUE, ETC. 		Sales Tax Act (VII of 1990)
25, 47, 72B		 2021 PTD 80
2020 LHC 2155
Appellate Tribunal Inland Revenue 2021 M/S HILAL DYES (PVT.) LTD., FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE, Zone-I, RTO, FAISALABAD 		Sales Tax Act, 1990
11(3), 45A, 45A(4)		 2021 PTD 1249
Sindh High Court 2021 SAMI PHARMACEUTICAL (PVT.) LTD. and others
Vs
PROVINCE OF SINDH through Chief Secretary and others 		Sindh Sales Tax Rules, 2011
37, 42(e)		 2021 PTD 731
Lahore High Court 2021 D. WATSON CHEMIST
Vs
FEDERATION OF PAKISTAN, ETC. 		Sales Tax Act (VII of 1990)
2(43A), 23, 23(1), 50A		 2020 PTD 2095
Appellate Tribunal Inland Revenue 2021 M/S. TRIBAL AREAS ELECTRICITY SUPPLY COMPANY LIMITED (TESCO), PESHAWAR.
Vs
COMMISSIONER INLAND REVENUE (CORPORATE ZONE), RTO. PESHAWAR. 		Sales Tax Act, 1990
128,128(1A),128(1AA),129,180		 2021 PTCL 854
(2022) 125 TAX 119
Lahore High Court 2021 NISHAT MILLS LIMITED
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
7, 8, 8(1)(b), 8(1)(h), 8(1)(i)		 2020 PTD 1641
(2020) 122 TAX 420
2021 PTCL 364
Lahore High Court 2021 MESSRS ABDUL RAUF BUTT
Vs
THE COMMISSIONER OF INLAND REVENUE, LAHORE 		Sales Tax Act (VII of 1990)
21, 47(5), 73		 2020 PTD 1402
Islamabad High Court 2021 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, RAWALPINDI AND OTHERS.
Vs
MESSRS DANDOT CEMENT COMPANY LTD., LAHORE AND OTHERS 		Sales Tax Act (VII of 1990)
30, 47, 47(2), 39		 2020 PTD 1275
Sindh High Court 2021 OBAID JAMSHED
Vs
THE STATE 		Sales Tax Act (VII of 1990)
2(37), 33		 2020 PTD 493
Peshawar High Court 2021 M/S POLY FOAM (PRIVATE) LIMITED
Vs
GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division Islamabad and 10 others 		Sales Tax Act (VII of 1990)
3(1)(b)		 2021 PTD 1998
(2021) 123 TAX 370
Lahore High Court 2021 KAMRAN TEXTILE MILLS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN, ETC. 		Sales Tax Act (VII of 1990)
25, 25(2), 33, 34(1), 34, 72B, 72B(2)		 2021 PTD 1253
(2021) 123 TAX 167
2021 PTCL 708
Lahore High Court 2021 PATTOKI SUGAR MILLS LIMITED
Vs
FEDERATION OF PAKISTAN ETC. 		Sales Tax Act (VII of 1990)
2(46), 2(46)(g)		 2021 PTD 587
Sindh High Court 2021 FATIMA FERTILIZER COMPANY LIMITED
Vs
COMMISSIONER-II, SINDH REVENUE BOARD 		Sales Tax Act, 1990
47(1A), 47(1B), 47(1A)(a), 47(2)		 2021 PTD 484
(2021) 123 TAX 122
Lahore High Court 2021 MESSRS SAUDAGAR, EPS INDUSTRIES (PVT.) LTD. THROUGH DIRECTOR
Vs
DEPUTY COMMISSIONER INLAND REVENUE, AUDIT UNIT-02, Zone-III AND 3 OTHERS 		Sales Tax Act, 1990
3(1A)		 2021 PTD 2024
Federal Tax Ombudsman 2021 MUHAMMAD AZHAR SIDDIQUE
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
45A		 2021 PTD 2098
Sindh High Court 2021 SALEEM AHMED AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
11, 21, 21(2)		 2021 PTD 1813
Lahore High Court 2021 MESSRS HONDA ATLAS CARS (PAKISTAN) LIMITED
Vs
APPELLATE TRIBUNAL, CUSTOMS, EXCISE AND SALES TAX AND ANOTHER 		Sales Tax Act (VII of 1990)
2(19A), 2(27), 6, 33, 34, 47		 2021 PTD 1806
Lahore High Court 2021 M/S PUNJAB SMALL INDUSTRIES, RAWALPINDI
Vs
DEPUTY COLLECTOR ADJUDICATION & OTHERS 		Sales Tax Act (VII of 1990)
11(4), 36(3), 47		 2021 PTD 871
(2020) 122 TAX 527
Peshawar High Court 2021 M/S AKHTAR COMPUTERS PAKISTAN
Vs
ADDITIONAL COLLECTOR, ETC. 		Sales Tax Act (VII of 1990)
45B, 47(1)		 2021 PTD 693
(2020) 122 TAX 520
Inland Revenue Appellate Tribunal 2021 MUHAMMAD ALAM
Vs
COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI 		Sales Tax Rules, 2006
12, 12(i)(a), 21(2), 46(1)(b)		 2021 PTD 1760
Islamabad High Court 2021 DIRECTOR (I & I) (INLAND REVENUE), ISLAMABAD ETC.
Vs
NAEEM SIDDIQUE 		Sales Tax Act (VII of 1990)
2(25), 3, 6, 7, 22, 23, 26, 30A, 30E, 33(7)(8)(11C)(13), 73		 2021 PTD 1047
(2020) 122 TAX 510
2021 PTCL 746
Islamabad High Court 2021 MESSRS ATTOCK REFINERY LIMITED AND OTHERS
Vs
THE COLLECTOR OF SALES TAX AND OTHERS 		Sales Tax Act (VII of 1990)
11, 33, 34, 46, 47		 2021 PTD 1680
(2022) 126 TAX 117
Inland Revenue Appellate Tribunal 2021 M/S K.B. ENTERPRISE, MONTGOMERY BAZAR, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
2(14), 2(37), 3, 3(1A) 4, 6, 7, 8, 8A, 8(1)(A), 10, 11, 11(2), 22, 23, 26, 73		 2021 PTD 1624
Lahore High Court 2021 MUHAMMAD ARIF ICE FACTORY AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
3, 3(1A), 3(2), 3(5), 3(6), 14, 14(1)		 2021 PTD 1608
Islamabad High Court 2021 THE DIRECTOR GENERAL (INTELLIGENCE AND INVESTIGATION INLAND REVENUE), ISLAMABAD AND 2 OTHERS
Vs
THE ADDITIONAL SESSIONS JUDGE-IV, WEST ISLAMABAD AND 4 OTHERS 		Sales Tax Act (VII of 1990)
37A, 38B, 51		 2021 PTD 1585
(2023) 127 TAX 805
Inland Revenue Appellate Tribunal 2021 M/s. Bashir Printing Industries (Pvt) Ltd, Faisalabad.
Vs
The CIR, RTO, Faisalabad. 		Sales Tax Act (VII of 1990)
2(29A), 3, 3(1A), 4, 71		 2021 PTD 831
2020 PTCL 779
Lahore High Court 2021 COMMISSIONER INLAND REVENUE
Vs
MESSRS MALIK ENTERPRISES 		Sales Tax Act (VII of 1990)
3, 8, 8B, 8B(1), 11(2), 47, 66		 2021 PTD 945
Sindh High Court 2021 SINDH PETROLEUM AND CNG DEALERS ASSOCIATION AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act of 1990
34		 2021 PTD 713
(2021) 124 TAX 412
Lahore High Court 2021 STIEFEL LABORATORIES PAKISTAN (PVT.) LIMITED
Vs
APPELLATE TRIBUNAL, CUSTOMS, FEDERAL EXCISE AND SALES TAX AND OTHERS 		Sales Tax Act (VII of 1990)
11, 47		 2021 PTD 699
Appellate Tribunal Inland Revenue 2021 MESSRS NIMSAY REDEFINING STYLE (PVT.) LTD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Sales Tax Act, 1990
3(1A),6,7,11,22,23,26,33		 2021 PTD 1266
Inland Revenue Appellate Tribunal of Pakistan 2020 M/S ISLAM SOAP INDUSTRIES (PVT.) LTD. SIALKOT
Vs
THE CIR, ZONE-IV, LTU, LAHORE 		Sales Tax Act (VII of 1990)
3(1A), 6, 7, 8, 22, 23, 25, 25(2), 26, 11, 11(2), 38		 2020 PTD 585
Balochistan High Court 2020 M/S SHABAN STEEL INDUSTRY THROUGH AUTHORIZED ATTORNEY AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FEDERAL BOARD OF REVENUE AND OTHERS 		Customs Act (IV of 1969)
27-A		 2020 PTD 594
Sindh High Court 2020 SHAFQAT ELAHI SHAIKH
Vs
THE DEPUTY COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XLIX of 2001)
62, 135		 2020 PTD 604
Sindh High Court 2020 INDUS MOTOR COMPANY LIMITED AND OTHERS
Vs
PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
11, 25, 25(1), 25(2), 72B		 2020 PTD 297 
Sindh High Court 2020 MOIN JAMAL ABBASI
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 2 OTHERS 		Customs Act (IV of 1969)
19, 223, First Schedule		 2020 PTD 660
Sindh High Court 2020 THE COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MUHAMMAD ARIF UR REHMAN AND ANOTHER 		Customs Act (IV of 1969)
156, 196		 2020 PTD 627
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
HILAL CHEMICALS 		Sales Tax Act (VII of 1990)
2(37), 7, 8, 21, 21(3)		 2020 PTD 232
Sindh High Court 2020 MUHAMMAD IBRAHIM
Vs
THE STATE 		Sales Tax Act (VII of 1990)
2(9), 2(14)(a), 2(37), 3, 6, 8A, 22(1), 23(1), 25, 26(1), 33(3), 33(5), 33(8), 33(13), 33(16), 33(18), 34, 37A, 37B, 73, 78, 78(1)(a)(d)		 2020 PTD 227
CUSTOMS APPELLATE TRIBUNAL 2020 M/s MAC CORPORATION, KARACHI
Vs
The DEPUTY COLLECTOR (PREVENTIVE), SUKKUR, MCC OF HYDERABAD and 2 others 		Customs Act (IV of 1969)
2(s), 2(s)(ii), 3DD, 9, 10, 26, 26A, 156(2), 177, 179, 180, 187		 2020 PTD 632
Federal Tax Ombudsman 2020 SHAKIR ALI RAJPUT
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 115(3)(b), 115(3)(d), 231-A, 236-P		 2020 PTD 642
Inland Revenue Appellate Tribunal of Pakistan 2020 MESSRS GENERATION (PVT.) LTD., LAHORE
Vs
THE CIR, LTU, LAHORE 		Sales Tax Act (VII of 1990)
2(43A), 3, 3(9A)		 2020 PTD 648
Inland Revenue Appellate Tribunal 2020 M/S ISLAM SOAP INDUSTRIES (PVT.) LTD., SIALKOT
Vs
THE CIR, LTU, LAHORE 		Sales Tax Act (VII of 1990)a
2(37), 11, 25, 38, 40, 72B		 2020 PTD 666
Supreme Court of Pakistan 2020 COMMISSIONER INLAND REVENUE, (LEGAL), ISLAMABAD
Vs
Messrs WI-TRIBE PAKISTAN LTD., ISLAMABAD 		Federal Excise Act, 2005
3 & Third Schedule, Table II, S. No. 2		 2020 PTD 769
Inland Revenue Appellate Tribunal 2020 M/S. SWEETY TEXTILE (PVT.) LIMITED, FAISALABA
Vs
CIR, CORPORATE ZONE, RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
11, 45A, 8, 73, 21		 2020 PTD 907
Lahore High Court 2020 SW SUGAR MILLS LIMITED
Vs
FEDERAL BOARD OF REVENUE, ISLAMABAD through Chaiman and others 		Sales Tax Act (VII of 1990)
11		 2020 PTD 925
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
M.S BRIDGE ENGINEERING COMPANY 		Sales Tax Act (VII of 1990)
2(37), 8, 8(1)(ca), 21, 21(3), 47		 2020 PTD 1994
Supreme Court of Pakistan 2020 ABBASI ENTERPRISES UNILEVER DISTRIBUTOR, HARIPUR AND ANOTHER
Vs
COLLECTOR OF SALES TAX AND FEDERAL EXCISE, PESHAWAR AND OTHERS 		Sales Tax Act (VII of 1990)
11, 36(3), 74		 2020 PTD 147
Sindh High Court 2020 DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, KARACHI
Vs
NAFEES-UR-REHMAN BARRY AND ANOTHER 		Sales Tax Act, 1990
13, 33(13), 6th, 8th, Schedule		 2020 PTD 163
2020 PTCL 306
Lahore High Court 2020 QUAID-E-AZAM THERMAL PRIVATE LIMITED THROUGH CHIEF EXECUTIVE OFFICER, LAHORE
Vs
FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN, LAHORE AND OTHERS 		Sales Tax Act (VII of 1990)
7, 34(1), 48, 48(1)(b)		 2020 PTD 165
Sindh High Court 2020 SHAN FOODS (PVT.) LTD.
Vs
PAKISTAN AND 2 OTHERS 		Sales Tax Act, 1990
3, 13		 2020 PTD 1865
Sindh High Court 2020 THE COMMISSIONER (LEGAL), INLAND REVENUE, REGIONAL TAX OFFICE, HYDERABAD
Vs
MESSRS FATEH TEXTILE MILLS LTD. 		Sales Tax Act, 1990
8,8(1)(d), 10, 10(2), 11(2), 33(5), 33(11), 33(13), 33(19), 36, 46, 46(2), 47, 66, 132		 2020 PTD 203
(2020) 122 TAX 444
2020 PTCL 247
Supreme Court of Pakistan 2020 THE COMMISSIONER INLAND REVENUE, Zone-III, RTO-II, LAHORE
Vs
MESSRS HAMZA NASIR WIRE AND OTHERS 		Sales Tax Act, 1990
11(3), 30(1), 30(3), 31		 2020 PTD 1790
Sindh High Court 2020 ASIF IQBAL
Vs
THE STATE 		Sales Tax Act (VII of 1990)
33		 2020 PTD 237
(2020) 121 TAX 339
2020 PTCL 310
Supreme Court of Pakistan 2020 MESSRS ZAK RE-ROLLING MILLS (PVT.) LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND OTHERS 		Sales Tax Act (VII of 1990)
3(1A), 47		 2020 PTD 382
(2020) 121 TAX 201
2020 SCMR 131
Appellate Tribunal Inland Revenue 2020 M/S. CHAWALA ENTERPRISES, FAISALABAD
Vs
THE CIR(A), RTO, FAISALABAD. 		Sales Tax Act (VII of 1990)
3, 4, 7, 10, 10, 22, 23, 25, 26, 34, 34(1)(d), 72B		 2022 PTD 1336
2020 PTCL 772
Customs Appellate Tribunal 2020 MESSRS SAPNA ENTERPRISES, PESHAWAR
Vs
COLLECTOR OF CUSTOMS (ADJUDICATION), MCC, PESHAWAR AND 3 OTHERS 		Customs Act (IV of 1969)
32(3A), 156(1)(14)		 2020 PTD 50
Lahore High Court 2020 JAMIL SWEETS / JAMEEL SWEETS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Constitution of Pakistan
199		 2020 PTD 752
Sindh High Court 2020 SHAN FOODS (PVT.) LTD.
Vs
PAKISTAN AND 2 OTHERS 		Sales Tax Act, 1990
3, 13		 2020 CLC 1865
Supreme Court of Pakistan 2020 THE COMMISSIONER INLAND REVENUE, ZONE-III, RTO-II, LAHORE
Vs
MESSRS HAMZA NASIR WIRE AND OTHERS 		Sales Tax Act, 1990
11(3),30(1),30(3),31		 2020 CLC 1790
Lahore High Court 2020 CHIEF COMMISSIONER IR, LTU
Vs
M/S CH. SUGAR MILLS AND OTHERS 		Sales Tax Act, 1990
4(c)		 2020 PTD 2160
Appellate Tribunal Inland Revenue 2020 MESSRS HABIB SWEETS PRODUCTS FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE (APPEAL), RTO, FAISALABAD 		Sales Tax Act, 1990
11		 2020 PTD 2048
Appellate Tribunal Inland Revenue 2020 MESSRS ISHAQ TEXTILE MILLS LTD., FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Sales Tax Act, 1990
11, 73		 2020 PTD 1999
Sindh High Court 2020 SALEEM AHMED AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act, 1990
21, 21(2)		 (2020) 122 TAX 452
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, ZONE-III --APPLICANT REGIONAL TAX OFFICE, RAWALPINDI
Vs
M/S. SHEIKH ENTERPRISES, 209-A, ADAMJEE STREET SADDAR, RAWALPINDI 		Sales Tax Act, 1990
47, 47(5)		 THLN 3053
Supreme Court of Pakistan 2020 THE COMMISSIONER INLAND REVENUE, ZONE-III, RTO-II, LAHORE
Vs
MESSRS HAMZA NASIR WIRE AND OTHERS 		Sales Tax Act, 1990
2(18), 11, 11(3), 30, 30(1), 30(3), 31		 2020 SCMR 1822
2021 PTCL 1
CUSTOMS APPELLATE TRIBUNAL 2020 MESSRS IDEAL INDUSTRIES AND OTHERS
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, KARACHI AND OTHERS 		Sales Tax Act, 1990
4, 33, 34		 2020 PTD 1856
Sindh High Court 2020 THE COLLECTOR OF SALES TAX AND FEDERAL EXCISE
Vs
M/S AGRO CHEMICAL (PVT.) LTD. 		Sales Tax Act (VII of 1990)
7(2)(ii), 14, 33, 47		 2020 PTD 679
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, ZONE-I, FAISALABAD
Vs
MESSRS SHAHEEN CLOTH PROCESSING MILLS (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
4, 47, 47(5)		 2020 PTD 1722
2021 PTCL 334
Appellate Tribunal Inland Revenue 2020 M/S. MUNIR FABRICS, FEROZEPUR ROAD, KASUR
Vs
THE CIR, RTO, LAHORE 		Sales Tax Act, 1990
11(2), 14		 THLN 3056
CUSTOMS APPELLATE TRIBUNAL 2020 COLLECTOR OF CUSTOMS, THROUGH DEPUTY COLLECTOR OF CUSTOMS
Vs
M/S SARWAT ENTERPRISES AND ANOTHER 		Sales Tax Act, 1990
2(46)		 2020 PTD 1592
Customs Appellate Tribunal 2020 MESSRS K.B. CORPORATION AND ANOTHER
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER 		Sales Tax Act (VII of 1990)
11, 11(2), 11(3), 30, 33, 48		 2020 PTD 713
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, MULTAN
Vs
MESSRS HAFEEZ GHEE AND GENERAL MILLS (PVT.) LTD. MULTAN 		Sales Tax Act (VII of 1990)
8, 8B, 8B(1), 33(5), 33(6), 33(17), 47, Serial No. 24 of 6th Schedule		 2020 PTD 2025
Federal Tax Ombudsman 2020
Vs
 Sales Tax Rules, 2006
11		 2020 PTD 900
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS NAEEM BROTHERS 		Sales Tax Act (VII of 1990)
2(37), 8(1)(ca), 21(3), 47		 2020 PTD 821
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS IRFAN INDUSTRIES (PVT.) LTD. 		Sales Tax Act (VII of 1990)
11, 11(5), 32(3), 47 		2020 PTD 810
Sindh High Court 2020 SURFACTANT CHEMICAL COMPANY (PVT.) LTD. THROUGH AUTHORIZED OFFICER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND 3 OTHERS 		Sales Tax Act (VII of 1990)
3, 13, Sixth Schedule, Clause 133		 2020 PTD 1985
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS SUI NORTHERN GAS PIPELINES LIMITED, LAHORE 		Sales Tax Act (VII of 1990)
2(14), 2(20), 2(33), 2(35), 2(44), 2(46), 3, 6, 7, 8, 22, 23, 26, 47, 47(5)		 2020 PTD 804
Islamabad High Court 2020 MESSRS OIL AND GAS DEVELOPMENT COMPANY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, LTU, ISLAMABAD AND ANOTHER 		Sales Tax Act, 1990
7, 11, 33A, 34, 34A, 45, 48(1)(b), 71(2)(b)		 2020 PTD 1826
(2020) 122 TAX 406
Inland Revenue Appellate Tribunal 2020 MESSRS MUJAHID OIL REFINERY (PVT.) LIMITED, KARACHI
Vs
COMMISSIONER, IR ZONE-IV, LTU, II, KARACHI 		Sales Tax Act (VII of 1990)
3, 3(1), 3(1A), 3(1B), 3(2), 3(5), 3(6), 4, 13		 2020 PTD 1540
(2022) 125 TAX 59
Islamabad High Court 2020 COLLECTOR SALES TAX AND FEDERAL EXCISE, PESHAWAR
Vs
MESSRS FLYING KRAFT PAPER MILLS (PVT.) LIMITED, CHARS AD A AND ANOTHER 		Sales Tax Act (VII of 1990)
7, 8, 34, 47		 2020 PTD 776
Federal Tax Ombudsman 2020 THE SECRETARY REVENUE DIVISION, ISLAMABAD
Vs
 Sales Tax Rules, 2006
11		 2020 PTD 1394
Sindh High Court 2020 SAFE MIX CONCRETE LIMITED THROUGH COMPANY SECRETARY
Vs
PAKISTAN THROUGH SECRETARY (REVENUE DIVISION) AND 4 OTHERS 		Civil Procedure Code (V of 1908)
20(c), 20, 9, O. VII, R. 10, O. XXXIX, Rr. 1 & 2		 2020 PTD 263
Federal Tax Ombudsman 2020 The SECRETARY REVENUE DIVISION, ISLAMABAD
Vs
Ms. Shazia Abid, CIR, Imran Qadeer, AdCIR, Aslam Shaikh, AdCIR and Jawad Memon, DCIR 		Sales Tax Act (VII of 1990)
21, 21(2)		 2020 PTD 1388
Federal Tax Ombudsman 2020
Vs
 Sales Tax Rules, 2006
R. 11		 2020 PTD 435
Sindh High Court 2020 MUHAMMAD SUHAIL AND OTHERS
Vs
THE STATE 		Sales Tax Act (VII of 1990)
2(37), 33		 2020 PTD 519
Customs Appellate Tribunal 2020 THE DIRECTOR, THROUGH DEPUTY DIRECTOR
Vs
M/S EKADA CORPORATION, KARACHI AND ANOTHER 		Sales Tax Act (VII of 1990)
11, 30, 30DD		 2020 PTD 573
Federal Tax Ombudsman 2020 The SECRETARY, REVENUE DIVISION, ISLAMABAD
Vs
 Sales Tax Rules, 2006
11, 21(2)		 2020 PTD 1352
Sindh High Court 2020 MUHAMMAD AKRAM YOUSUF
Vs
THE STATE 		Sales Tax Act (VII of 1990)
33(3), 33(5), 33(8), 33(11C), 33(13), 33(16), 33(18)		 2020 PTD 710
Customs Appellate Tribunal 2020 MESSRS MIANOOR ENTERPRISES KARACHI AND OTHERS
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PCA, KARACHI AND OTHERS 		Sales Tax Act (VII of 1990)
Ss.3, 4, 6, 7, 30, 32 & 34		 2020 PTD 1330
Federal Tax Ombudsman 2020 The SECRETARY, REVENUE DIVISION, ISLAMABAD
Vs
 Sales Tax Rules, 2006
11		 2020 PTD 1300
Inland Revenue Appellate Tribunal 2020 M/s JSN TRADERS, HYDERABAD
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI 		Sindh Sales Tax on Services Act (II of 2011)
3, 4, 24B		 2020 PTD 54
Inland Revenue Appellate Tribunal 2020 MESSRS ESCORT INTERNATIONAL, LAHORE
Vs
COMMISSIONER INLAND REVENUE, CRTO, LAHORE 		Sales Tax Act (VII of 1990)
3, 3(1)(a), 4, 11(2), 6, 22, 23, 26, 33, 34, 49(2), 73		 2020 PTD 1279
Sindh High Court 2020 MESSRS SYSTECH ENGINEERING SOLUTIONS (PVT.) LIMITED
Vs
ASSISTANT COMMISSIONER SRB AND ANOTHER 		Sindh Sales Tax on Services Act (II of 2011)
43, 59(5)		 2020 PTD 156
Sindh High Court 2020 M/s PAKISTAN INTERNATIONAL BULK TERMINAL (PVT.) LTD., KARACHI
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI 		Sindh Sales Tax on Services Act (II of 2011)
2(48), 15A, 15A(1)(i), 23, 23(1), 43, 44, 47		 2020 PTD 348
Customs Appellate Tribunal 2020 M/S. BLUE ENTERPRISES LAHORE
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, (GROUP-IV), MCC OF APPRAISEMENT-WEST, KARACHI AND ANOTHER 		Sales Tax Act (VII of 1990)
3, 3(1)(6)(b), 4, 4(2)(c)(b), 8, 71		 2020 PTD 241
Federal Tax Ombudsman 2020 THE SECRETARY, REVENUE DIVISION, ISLAMABAD
Vs
 Sales Tax Rules, 2006
11		 2020 PTD 1116
Federal Tax Ombudsman 2020 The SECRETARY, REVENUE DIVISION ISLAMABAD
Vs
 Sales Tax Rules, 2006
11		 2020 PTD 1111
Inland Revenue Appellate Tribunal 2020 M/s AL-IKHLAS PACKAGES, FAISALABAD
Vs
THE CIR(A), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
3, 7, 7A, 8B, 11, 73		 2020 PTD 543
Supreme Court of Pakistan 2020 COMMISSIONER INLAND REVENUE (ZONE-I) LTU, KARACHI
Vs
M/S LINDE PAK LTD., KARACHI 		Income Tax Ordinance (XXXI OF 1979)
50(7D), 52		 2020 PTD 549
2021 PTCL 532
2020 SCMR 333
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS UNIT, LAHORE
Vs
MESSRS TETRAPAK PAKISTAN LIMITED 		Sales Tax Act (VII of 1990)
8(1)(ca), 47, 177		 2020 PTD 917
Federal Tax Ombudsman 2020 BOARDS OF INTERMEDIATE AND SECONDARY EDUCATION, ABBOTTABAD
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3), 9, 9(2)(b), 13(1), 14(8)		 2020 PTD 557
Appellate Tribunal Inland Revenue 2020 M/S FAMOUS SWEETS, FAISALABAD
Vs
THE CIR(A), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
2(40), 3, 11(2), 23, 23(2), 25, 26, 33, 34		 2020 PTD 562
Islamabad High Court 2020 MESSRS HUMAK ENGINEERING (PVT.) LTD., THROUGH CEO
Vs
THE MODEL COLLECTORATE OF CUSTOMS (MCC), ISLAMABAD THROUGH COLLECTOR AND 4 OTHERS 		Customs Act (IV of 1969)
176, 196		 2020 PTD 568
Inland Revenue Appellate Tribunal 2019 MESSRS MUHAMMAD YOUSAF
Vs
THE COMMISSIONER INLAND REVENUE (LYALLPUR ZONE), R.T.O., FAISALABAD 		Sales Tax Act, 1990
2(37),11,11(2),11(3),21(2)		 2019 PTD 577
Sindh High Court 2019 INDUS LYALLPUR LTD. & ANOTHER
Vs
FEDERATION OF PAKISTAN 		Sales Tax Act, 1990
4		 2019 PTD 760
2019 PTCL 111
Lahore High Court 2019 ABDUL GHANI
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act, 1990
11(2)(3)(5)(7),45B,46,74		 2019 PTD 764
(2019) 120 TAX 216
2021 PTCL 240
Appellate Tribunal Inland Revenue 2019 M/S. FATHER & SONS (PVT.) LIMITED, KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONEV, CRTO, KARACHI 		Sales Tax Act, 1990
3,3(1A),8,8(1)(f),11(2),25,33(5),34,Sixth Schedule		 2019 PTD 886
Lahore High Court 2019 TAYYAB PAPER MILLS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE, DIVISION, ISLAMABAD AND OTHERS 		Sales Tax Act, 1990
57,45-B		 2019 PTD 1674
Appellate Tribunal Inland Revenue 2019 PRIME TRADDERS, ISLAMABAD
Vs
THE CIR, R.T.O, Islamabad High Court High Court 		Sales Tax Act, 1990
2(14),7(2)(i),7,8,8(1)(ca),11,11(2),11(3),25,38,72B,73		 2019 PTD 1108
Appellate Tribunal Inland Revenue 2019 M/S. DIAMOND FABRICS LIMITED, KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONEV, L.T.U., KARACHI 		Sales Tax Act, 1990
7,8,8(1)(b),11,25,33,34,45B		 2019 PTD 1166
Appellate Tribunal Inland Revenue 2019 M/S. HAFEEZ TRADERS AND GENERAL ORDER SUPPLIER, KHANEWAL
Vs
C.I.R., MULTAN ZONE, R.T.O., MULTAN 		Sales Tax Act, 1990
2(37),3,48,33(5),34(1)		 2019 PTD 1338
Appellate Tribunal Inland Revenue 2019 MESSRS FAIZA PACKAGES, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-IV, RTO-III, KARACHI 		Sales Tax Act, 1990
2(37),7,8,8(1),8A,11(13),21,21(2)(3),26,73		 2019 PTD 2260
Sindh High Court 2019 MESSRS GETZ PHARMA (PVT.) LIMITED THROUGH AUTHORIZED PERSON AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND OTHERS 		Sales Tax Act, 1990
3,13,6th Schedule		 2019 PTD 2209
Inland Revenue Appellate Tribunal 2019 GALAXY INTERNATIONAL, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, WHT, ZONE RTO, KARACHI 		Sales Tax Act (VII of 1990)
3(7), 6, 7, 11, 11(2), 11(4), 11(4A), 26, 33, 34, 35(5)		 2019 PTD 561
119 TAX 61
Lahore High Court 2019 MUHAMMAD USMAN QAYYUM
Vs
FEDERATION OF PAKISTAN etc. 		Sales Tax Act (VII of 1990)
11, 14		 2019 PTD 1534
Sindh High Court 2019 LAJPAL RICE MILLS
Vs
THE FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
2(41), 3(1), 3(1)(a), 3(41), 13, 13(1), 13(2)(a), Sixth Schedule		 2019 PTD 1958
Lahore High Court 2019 MUBASHAR IJAZ AWAN
Vs
FEDERATION OF PAKISTAN THROUGH PRESIDENT AND 6 OTHERS 		Sales Tax Act (VII of 1990)
45B, 48		 2019 PTD 1
Inland Revenue Appellate Tribunal 2019 MESSRS K.B. ENTERPRISES, FAISALABAD
Vs
C.I.R. (APPEALS), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
3(1-A), 11, 23, 33, 34, 73		 2019 PTD 56
Inland Revenue Appellate Tribunal 2019 MESSRS WAQAS ENTERPRISES, FAISALABAD
Vs
THE CIR (APPEALS), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
8-B, 11(2), 21, 25, 33, 34		 2019 PTD 120
Inland Revenue Appellate Tribunal 2019 THE COMMISSIONER INLAND REVENUE, ZONE-I, R.T.O.,
Vs
M/S. FATEH MOTORS LIMITED, HYDERABAD 		Sales Tax Act (VII of 1990)
11(2), 13, 21, 33, 34, 45, 46		 2019 PTD 130
Inland Revenue Appellate Tribunal 2019 MESSRS FRESH POLY SACK (PVT.) LTD., FAISALABAD
Vs
THE C.I.R. (APPEALS), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
2(35), 3, 11, 33, 34, 46		 2019 PTD 144
Inland Revenue Appellate Tribunal 2019 M/S. MASHALLAH PAPER BOARD MILLS, FAISALABAD
Vs
THE CIR, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
11(2), 33, 33(13), 34		 2019 PTD 1516
2019 PTCL 146
Inland Revenue Appellate Tribunal 2019 COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD
Vs
MESSRS R.J. COTTON WASTE FACTORY, FAISALABAD 		Sales Tax Act (VII of 1990)
7, 11, 36, 46		 2019 PTD 150
Inland Revenue Appellate Tribunal 2019 MESSRS AMTEX LIMITED, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE (APPEALS), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
10, 11, 23, 45-B, 46, 73		 2019 PTD 160
Inland Revenue Appellate Tribunal 2019 MESSRS ARSHAD CORPORATION (PVT.) LTD., FAISALABAD
Vs
THE C.I.R.(APPEALS), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
11, 46, 73		 2019 PTD 176
Inland Revenue Appellate Tribunal 2019 MESSRS QUETTA ELECTRIC SUPPLY CO. LTD., QUETTA
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, R.T.O., QUETTA 		Sales Tax Act (VII of 1990)
7, 11, 25, 33, 34		 2019 PTD 228
Lahore High Court 2019 COMMISSIONER INLAND REVENUE, FAISALABAD
Vs
MESSRS NAGRA SPINNING MILLS (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
3, 7, 8A, 73		 2019 PTD 257
Inland Revenue Appellate Tribunal 2019 CIR, ZONE-II, RTO, LAHORE
Vs
M/S. ENGINEERING ASSOCIATES (PVT) LTD, LAHORE 		Sales Tax Act (VII of 1990)
33(13), 46, 47		 2019 PTD 1825
2019 PTCL 258
Lahore High Court 2019 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, FAISALABAD
Vs
MESSRS CHAWLA ENTERPRISES, FAISALABAD 		Sales Tax Act (VII of 1990)
3, 7, 8A, 33(16), 73		 2019 PTD 298
Supreme Court of Pakistan 2019 COMMISSIONER AZAD JAMMU AND KASHMIR INLAND REVENUE DEPARTMENT, MIRPUR AND OTHERS
Vs
ZAKIR HUSSAIN AND OTHERS 		Sales Tax Act (VII of 1990)
34, 46, 194(4)(5)		 2019 PTD 376
(2021) 123 TAX 314
2019 PTCL 370
Inland Revenue Appellate Tribunal 2019 MESSRS G.F.Z. AUTOS, RAWALPINDI
Vs
C.I.R., R.T.O., RAWALPINDI 		Sales Tax Act (VII of 1990)
3, 3(1A), 6, 6(2), 7, 8, 22, 23, 26, 26(1), 34, 36		 2019 PTD 459
Inland Revenue Appellate Tribunal 2019 AHMAD PAPER CONE AND PACKAGES, MULTAN
Vs
C.I.R., R.T.O., MULTAN 		Sales Tax Act (VII of 1990)
7, 8, 46		 2019 PTD 520
Inland Revenue Appellate Tribunal 2019 THE COMMISSIONER INLAND REVENUE, ZONE-I, R.T.O.-II, KARACHI
Vs
MESSRS I.P.P., KARACHI 		Sales Tax Act (VII of 1990)
2(37), 7, 8, 10, 11(3)(5), 38, 73		 2019 PTD 542
120 TAX 21
Inland Revenue Appellate Tribunal 2019 MESSRS Z.A. COTTEX, FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE (APPEALS) R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
11(2)(3), 33, 34, 72-B		 2019 PTD 570
Lahore High Court 2019 COMMISSIONER INLAND REVENUE, ZONE-I, FAISALABAD
Vs
MESSRS MAGNA TEXTILE INDUSTRIES PRIVATE LIMITED, FAISALABAD 		Sales Tax Act (VII of 1990)
32, 45A(4), 47(5)		 2019 PTD 594
Supreme Court of Pakistan 2019 MESSRS WAPDA MANGLA THROUGH GENERAL MANAGER FINANCE (POWER)/CHIEF ENGINEER
Vs
THE COMMISSIONER INLAND REVENUE (PT) AZAD JAMMU AND KASHMIR COUNCIL, MIRPUR 		Sales Tax Act (VII of 1990)
4, 47, 47(5)		 2019 PTD 606
Islamabad High Court 2019 M/S SAADULLAH KHAN AND BROTHERS (SKB)
Vs
APPELLATE TRIBUNAL OF INLAND REVENUE AND OTHERS 		Sales Tax Act (VII of 1990)
2(12), 2(17), 2(25), 2(35), 2(39), 2(41), 2(46), 3, 13, 33, 34, 37-A, 45, 46, 47, 47(5)		 2019 PTD 776
Sindh High Court 2019 MESSRS APPLE PAPER PRODUCTS (PVT.) LTD., THROUGH DIRECTOR CHIEF EXECUTIVE OFFICER
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN AND 2 OTHERS 		Sales Tax Act (VII of 1990)
21(2), 38, 38(A), 40		 2019 PTD 787
Inland Revenue Appellate Tribunal 2019 MESSRS AMRELI STEEL LTD., KARACHI
Vs
THE COMMISSIONER (IR), LTU, KARACHI 		Sales Tax Act (VII of 1990)
45		 2019 PTD 792
Supreme Court of Pakistan 2019 COMMISSIONER INLAND REVENUE, ZONE-I, LARGE TAXPAYER UNIT-II, KARACHI
Vs
MESSRS ORI TECH OIL (PVT.) LTD. 		Sales Tax Special Procedure Rules, 2007
58B		 2019 PTD 1342
122 TAX 181
2020 PTCL 40
2019 SCMR 875
Lahore High Court 2019 MUHAMMAD RAMZAN
Vs
COMMISSIONER INLAND REVENUE AND OTHERS 		Sales Tax Act (VII of 1990)
2(46)(e), 7A, 11(2), 46, 47, 47(5)		 2019 PTD 884
(2021) 120 TAX 360
Supreme Court of Pakistan 2019 PAKISTAN MATCH INDUSTRIES (PVT.) LTD. AND OTHERS
Vs
ASSISTANT COLLECTOR, SALES TAX AND CENTRAL EXCISE MARDAN AND OTHERS 		Sales Tax Act (VII of 1990)
13, 13(1), 47		 2019 PTD 1299
120 TAX 22
2019 PTCL 453
2019 SCMR 906
Inland Revenue Appellate Tribunal 2019 THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI
Vs
MESSRS SITARA ENERGY LTD 		Sales Tax Act (VII of 1990)
3, 10, 11, 33, 34		 2019 PTD 1024
(2019) 119 TAX 177
Lahore High Court 2019 COMMISSIONER INLAND REVENUE, LYALLPUR ZONE, FAISALABAD AND 3 OTHERS
Vs
M/S. IMRAN ALI LUBRICANTS THROUGH MANAGING PARTNER 		Sales Tax Act (VII of 1990)
21, 21(2)		 2019 PTD 1213
Lahore High Court 2019 COMMISSIONER INLAND REVENUE, GUJRANWALA
Vs
M/S. S. K. STEEL CASTING GUJRANWALA 		Sales Tax Act (VII of 1990)
2(20), 2(25), 2(40), 3, 6, 7, 8-A, 11, 14, 22, 23, 23(1)(a)(b), 23(2), 25, 26, 38, 47, 47(5)		 2019 PTD 1493
Lahore High Court 2019 Faisalabad Electric Supply Company Limited (FESCO)
Vs
The Federation of Pakistan through Secretary, Finance, Islamabad & others 		Sales Tax Act (VII of 1990)
25, 25(2), 25(3), 38, 72B		 2019 PTD 1780
120 TAX 37
2019 PTCL 467
2019 LHC 1471
Inland Revenue Appellate Tribunal 2019 MESSRS NASEEM PLASTIC HOUSE, FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
2(14)(35), 3, 6, 8(1)(b), 11, 22, 23, 26, 33, 34, 73		 2019 PTD 1583
Inland Revenue Appellate Tribunal 2019 THE COMMISSIONER INLAND REVENUE, ZONE-III, R.T.O., KARACHI
Vs
MESSRS MODERN HOUSE, KARACHI 		Sales Tax Act (VII of 1990)
3, 6, 7, 11(2), 22, 23, 26, 33(5), 34, 34(1), 45-B		 2019 PTD 1836
(2020) 121 TAX 224
Sindh High Court 2019 MESSRS ASHRAFI BREAD INDUSTRIES
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
2(41), 3, 3(1)(5)(a), 13		 2019 PTD 1858
(2020) 121 TAX 430
Inland Revenue Appellate Tribunal 2019 MESSRS 4-A WEAVING FACTORY, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
11, 11(2), 11(3), 25(3), 33, 33(1), 34, 36(2), 45B, 72B		 2019 PTD 1877
Lahore High Court 2019 MESSRS STRONGMAN IDEAL FURNITURE
Vs
THE CHIEF COMMISSIONER INLAND REVENUE AND OTHERS 		Sales Tax Act (VII of 1990)
3, 7, 47, 47(5), 73		 2019 PTD 1890
Lahore High Court 2019 M/S T.U. PLASTIC INDUSTRY CO. (PVT.) L TD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act, 1990
3,3(1A),4(c),18,18(3),74A,4(c)		 2019 PTD 1542
Appellate Tribunal Inland Revenue 2018 Airblue Limited
Vs
Commissioner Inland Revenue, Zone-I, Large Taxpayer Unit, Islamabad 		Sales Tax Act (VII of 1990)
2(14), 2(35), 4, 4(b), 7, 8, 11(2), 33, 34, 45B		 2018 PTD 2445
Inland Revenue Appellate Tribunal 2018 M/S INTERACTIVE COMMUNICATIONS
Vs
THE COLLECTOR (APPEALS), SALES TAX AND FEDERAL EXCISE, ISLAMABAD 		Sales Tax Act (VII of 1990)
36(1)(2)		 2018 PTD 2408
Appellate Tribunal Inland Revenue 2018 AIRBLUE LIMITED
Vs
COMMISSIONER INLAND REVENUE. ZONE-I, LARGE TAXPAYER UNIT, ISLAMABAD 		Sales Tax Act (VII of 1990)
2(5AC), 2(14), 2(35), 3, 4(b), 6, 7, 8, 8(1)(ca), 8(1)(caa), 11, 11(5), 22, 26, 73		 2018 PTD 2287
Peshawar High Court 2018 COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR
Vs
M/S SHERAZ ARENA DEANS TRADE CENTER, PESHAWAR AND ANOTHER 		Sales Tax Act (VII of 1990)
2(25), 2(33), 2(44), 3, 72		 2018 PTD 2212
(2019)119 TAX 443
Supreme Court (AJ&K) 2018 COLLECTOR CENTRAL EXCISE AND SALES TAX, MIRPUR, (COMMISSIONER INLAND REVENUE) AND ANOTHER
Vs
JAVED MINHAS AND 13 OTHERS 		Sales Tax Act (VII of 1990)
47		 2018 PTD 2270
(2019)119 TAX 175
2019 PTCL 277
Inland Revenue Appellate Tribunal 2018 OFFICE WORLD
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, R.T.O.-II, KARACHI 		Sales Tax Act (VII of 1990)
48		 2018 PTD 2170
(2018)118 TAX 187
Peshawar High Court 2018 MESSRS SPINZER ENTERPRISES (PVT.) LTD. THROUGH CHIEF EXECUTIVE/AUTHORIZED ATTORNEY AND ANOTHER
Vs
GOVERNMENT OF KHYBER PAKHTUNKHWA THROUGH CHIEF SECRETARY, CIVIL SECRETARIAT, PESHAWAR AND 5 OTHERS 		Sales Tax Act (VII of 1990)
3, 8, 2(37), 2(41), 13 Sixth Schedule, Entry 21		 2018 PTD 2121
Sindh High Court 2018 SHAMIMUDDIN AHMED AND 2 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE AND 3 OTHERS 		Sales Tax Act (VII of 1990)
11(3), 11(2), 3		 2018 PTD 2112
2019 PTCL 282
Lahore High Court 2018 TREET CORPORATION LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS W.P. NO. 11253 OF 2017, DECIDED ON 21ST MARCH, 2018. 		Sales Tax Act (VII of 1990)
72B		 2018 PTD 1942
2018 PTCL 596
Customs Appellate Tribunal, Peshawar 2018 THE COLLECTOR OF CUSTOMS, MCC (APPRAISEMENT), LAHORE AND ANOTHER
Vs
MESSRS ADVANCE ENERGIES, GULBERG, LAHORE C.A. NO.02/LB OF 2016, 		Sales Tax Act (VII of 1990)
VIth Schedule		 2018 PTD 1925
Supreme Court (AJ&K) 2018 ADDITIONAL COLLECTOR CENTRAL EXCISE AND SALES TAX
Vs
MANGLA METALS (PVT.) LTD. THROUGH CHIEF EXECUTIVE/PRLNCIPLE OFFICER, MIRPUR 		Sales Tax Act (VII of 1990)
31, 32, 33(2)(cc), 45, 47A, 371		 2018 PTD 1922
(2019)119 TAX 204
Lahore High Court 2018 DIRECTOR INTELLIGENCE AND INVESTIGATION-FBR
Vs
SHAMRAIZ KHAN AND OTHERS 		Sales Tax Act (VII of 1990)
46(9)		 2018 PTD 1897
(2019)119 TAX 277
Customs Appellate Tribunal 2018 MESSRS WASEEM BROTHERS, KARACHI
Vs
COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER 		Sales Tax Act, 1990
7-A, 33, 33(5), 34		 2018 PTD 1846
Customs Appellate Tribunal, Peshawar 2018 THE COLLECTOR OF CUSTOMS, THROUGH DEPUTY COLLECTOR (GROUP-VI), MCC OF APPRAISEMENT (EAST) CUSTOMS HOUSE, KARACHI
Vs
THE RANGEELA INTERNATIONAL 43-G, GULBERG II, LAHORE AND ANOTHER 		Sales Tax Act (VII of 1990)
33		 2018 PTD 1774
Peshawar High Court 2018 AGRO PACK
Vs
FEDERATION OF PAKISTAN 		Sales Tax Act (VII of 1990)
4		 2018 PTD 1729
Customs Appellate Tribunal 2018 MESSRS CHIEF AUTO CENTRE (PVT.) LTD., LAHORE AND ANOTHER
Vs
COLLECTORATE OF CUSTOMS, ADJUDICATION-I, KARACHI AND ANOTHER 		Sales Tax Act (VII of 1990)
3, 4, 6, 32(1)(2) 33, 34		 2018 PTD 1705
Customs Appellate Tribunal 2018 MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING, RAWALPINDI AND ANOTHER
Vs
DEPUTY COLLECTOR OF CUSTOMS, GROUP-III, MCC OF APPRAISEMENT WEST, KARACHI AND ANOTHER 		Sales Tax Act (VII of 1990)
11, 33		 2018 PTD 1685
Lahore High Court 2018 ALMOIZ INDUSTRIES LIMITED AND ANOTHER
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
3, 3(6), 71		 2018 PTD 1633
(2019)119 TAX 106
Sindh High Court 2018 MESSRS AL-ZARINA GLASS INDUSTRIES
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND EX-OFFICIO CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD AND 3 OTHERS 		Sales Tax Act (VII of 1990)
2(41), 3(1), 3 (1A), 3(1b), 3(5), 3(6), 8(1)(b), 14, 13, Sixth Sched		 2018 PTD 1600
2019 PTCL 177
Customs Appellate Tribunal 2018 MESSRS ALPHA DAIRIES (PVT.) LTD., LAHORE
Vs
COLLECTOR OF CUSTOMS, MCC, (ADJUDICATION-I), KARACHI 		Sales Tax Act (VII of 1990)
3, 6		 2018 PTD 1587
HIGH COURT (AJ&K) 2018 KH. ZAFAR IQBAL, DISTRIBUTOR LEVER BROTHERS PAKISTAN LIMITED RAWALAKOT (A.K.) AND OTHERS
Vs
DEPUTY COLLECTOR CENTRAL EXCISE AND SALES TAX, RAWALAKOT AND OTHERS 		Sales Tax Act (VII of 1990)
6, 11, 22, 23 & 26(1), 33, 33(CC) 34		 2018 PTD 1574
Supreme Court of Pakistan 2018 COMMISSIONER INLAND REVENUE, KARACHI
Vs
PAKISTAN BEVERAGES LIMITED, KARACHI 		Sales Tax Act (VII of 1990)
40B		 2018 PTD 1559
(2019)119 TAX 11
Inland Revenue Appellate Tribunal 2018 M/S. SUI SOUTHERN GAS COMPANY LTD., KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, KARACHI 		Sales Tax Act (VII of 1990)
3, 4, 7, 8, 11, 13, 33, 34, 34-A, 36		 2018 PTD 1522
Inland Revenue Appellate Tribunal 2018 M/S. FARAZ FOOD (PVT.) LTD., GUJRANWALA
Vs
C.I.R., R.T.O., GUJRANWALA 		Sales Tax Act (VII of 1990)
8-B, 11(2), 33, 34, 46		 2018 PTD 1458
Inland Revenue Appellate Tribunal 2018 M/S. AL-RAHEEM TEXTILE PROCESSING, FAISALABAD
Vs
C.I.R., LYALLPUR ZONE, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
3, 3(3)(a), 7, 8, 8(1)(a), 11(3), 22, 23, 25, 26, 33, 33(5), 34, & 73 		2018 PTD 1436
Supreme Court of Pakistan 2018 COMMISSIONER OF INLAND REVENUE, SIALKOT AND OTHERS
Vs
MESSRS ALLAH DIN STEEL AND ROLLING MILLS AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
214C		 2018 PTD 1444
(2019)119 TAX 27
2018 PTCL 678
2018 SCMR 1328
Customs Appellate Tribunal 2018 MESSRS RIGHTWAY TRADING COMPANY, KARACHI
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS 		Sales Tax Act (VII of 1990)
3, 6, 11, 11(c), 30, 37, 48,		 2018 PTD 1318
Inland Revenue Appellate Tribunal 2018 MESSRS USMAN ENGINEERING SERVICES
Vs
C.I.R., R.T.O.-II, LAHORE 		Sales Tax Act (VII of 1990)
21, 21(2), 26, 26(1)		 2018 PTD 1315
(2018)118 TAX 8
Inland Revenue Appellate Tribunal 2018 ZEESHAN MAJEED
Vs
COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
2, 2(37), 3, 3(1A), 3(3)(a) 7, 7(2)(i), 8, 11, 11(2), 46,2(37), 22, 23, 25, 26 and 73		 2018 PTD 1289
Inland Revenue Appellate Tribunal 2018 MESSRS MALIK TRADERS, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
10, 11, 33, 33(14), 34, 66		 2018 PTD 1256
(2018)118 TAX 1
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, (ZONE-III), LTU, ISLAMABAD
Vs
MESSRS PRINTING CORPORATION OF PAKISTAN (PVT.) LTD., ISLAMABAD 		Sales Tax Act (VII of 1990)
3, 6, 7, 8, 26, 45-B(3)		 2018 PTD 1244
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, ZONE-IV
Vs
MESSRS HAZARA EFFICIENT GAS, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(29-C), 153(7)(iv)(a)(b)		 2018 PTD 1188
Inland Revenue Appellate Tribunal 2018 MESSRS KHAN AND COMPANY, SWAT
Vs
C.I.R., R.T.O., PESHAWAR 		Sales Tax Rules, 2006
4		 2018 PTD 1158
Inland Revenue Appellate Tribunal 2018 MESSRS MAYFAIR IMPEX, KARACHI
Vs
COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX (APPEALS) 		Sales Tax Act (VII of 1990)
3(3)(a), 4, 10, 11(2), 11(4), 22, 23, 26, 45-B(2), 45, 46, 57, 67, 73		 2018 PTD 1131
Inland Revenue Appellate Tribunal 2018 M/S. ABDULLAH ENTERPRISES, FAISALABAD
Vs
THE C.I.R. (A), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
11(2)(3), 33(a), 34 & 46		 2018 PTD 1082
Lahore High Court 2018 M/S IMRAN ALI LUBRICANTS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Rules, 2006
12, 12(vi)		 2018 PTD 1042
(2019)119 TAX 130
2018 PTCL 570
Lahore High Court 2018 COMMISSIONER INLAND REVENUE, FAISALABAD
Vs
M/S. AL-ZAMIN TEXTILE MILLS PRIVATE LIMITED, FAISALABAD 		Sales Tax Act (VII of 1990)
2(37), 3, 6, 8A, 8(1)(ca), 21(3), 22, 23, 26, 47(5)		 2018 PTD 986
(2018)118 TAX 494
2018 PTCL 801
Supreme Court of Pakistan 2018 PAKISTAN THROUGH CHAIRMAN FBR AND OTHERS
Vs
HAZRAT HUSSAIN AND OTHERS 		Sales Tax Act (VII of 1990)
3(1)(b), 6		 2018 PTD 1204
(2018)118 TAX 260
2018 PTCL 700
2018 SCMR 939
Sindh High Court 2018 KARACHI INTERNATIONAL CONTAINER TERMINAL THROUGH DULY AUTHORIZED ATTORNEY
Vs
SINDH THROUGH SECRETARY, MINISTRY OF FINANCE GOVERNMENT OF SINDH, KARACHI AND 3 OTHERS 		Sales Tax Act (VII of 1990)
11-A		 2018 PTD 936
2018 PTCL 823
Lahore High Court 2018 M/S. AL-REHMAN PACKAGES, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
7, 8(1)(ca), 11(3), 23, 73 		2018 PTD 915
Inland Revenue Appellate Tribunal 2018 M/S. SAJID BASHIR WEAVING FACTORY, GOJRA
Vs
C.I.R. (APPEALS), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
3(1)(a), 6, 7, 11, 11(2), 11(3), 22, 23, 25, 26, 33, 33(1), 33(9)(c), 34, 46, 73 		2018 PTD 905
Sindh High Court 2018 COMMISSIONER INLAND REVENUE, WHT, ZONE, RTO-II, KARACHI
Vs
M/S. TIANSHI INTERNATIONAL PAKISTAN CO. (PVT.) LTD., KARACHI 		Sales Tax Act (VII of 1990)
34		 2018 PTD 900
2018 PTCL 795
Inland Revenue Appellate Tribunal 2018 M/S. MADINA WEAVING, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
3, 11, 45-B, 46		 2018 PTD 892
Inland Revenue Appellate Tribunal 2018 ADDITIONAL, CIR, (LEGAL) ZONE-II, RTO, HYDERABAD
Vs
MESSRS WALLS PACKAGES, KOTRI 		Sales Tax Act (VII of 1990)
7, 8, 8(1)(d), 8(1)(ca), 11(2), 21(3), 33(ii), 36(1), 46 		2018 PTD 803
Sindh High Court 2018 MUHAMMAD ZESHAN
Vs
FEDERATION OF PAKISTAN AND 4 OTHERS 		Sales Tax Act (VII of 1990)
3		 2018 PTD 790
Appellate Tribunal Inland Revenue 2018 MESSRS AYAN BATTERY TRADERS, FAISALABAD
Vs
C.I.R. (CHENAB ZONE), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
21(2)		 2018 PTD 787
Lahore High Court 2018 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, FAISALABAD
Vs
MESSRS MASHA ALLAH PAPER BOARD MILLS, FAISALABAD AND ANOTHER 		Sales Tax Act (VII of 1990)
2(14), 2(33), 7, 8, 8(1)(d), 8(1)(ca), 8A, 10, 22, 26, 47, 47(5), 73(ii)		 2018 PTD 775
(2018)118 TAX 292
2018 PTCL 818
Islamabad High Court 2018 MESSRS SHV ENERGY PAKISTAN (PVT.) LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND 3 OTHERS 		Sales Tax Act (VII of 1990)
2(20), 2(35), 2(39), 2(41), 2(44), 3, 13, 47		 2018 PTD 767
(2018)118 TAX 500
Peshawar High Court 2018 MESSRS ASHRAF FLOUR AND GENERAL MILLS, PESHAWAR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND ECONOMIC AFFAIRS, REVENUE DIVISION AND 3 OTHERS 		Sales Tax Act (VII of 1990)
3(1A), 3(1), 3(2), 3(4), 13, 14, 14-A, S. No. 32 of Table 1 of Sixth Schedule 		2018 PTD 763
(2018)118 TAX 527
Sindh High Court 2018 UMER SPINNING MILLS (PVT.) LIMITED & OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
4
2018 PTCL 742
Inland Revenue Appellate Tribunal 2018 MESSRS SHAH SONS PAKISTAN (PVT.) LTD., MULTAN
Vs
C.I.R., R.T.O., MULTAN 		Sales Tax Act (VII of 1990)
7, 8(1)(a), 45B(3), 73		 2018 PTD 717
Sindh High Court 2018 BOARD OF TRUSTEES THROUGH CHAIRMAN
Vs
MUHAMMAD IQBAL 		Sales Tax Act (VII of 1990)
3, 3(3)		 2018 PTD 712
(2018)118 TAX 534
2018 PTCL 629
Appellate Tribunal Inland Revenue 2018 The C.I.R. (LEGAL), R.T.O., FAISALABAD
Vs
M/s SETH MUHAMMAD TUFAIL & SONS, FAISALABAD 		Sales Tax Act (VII of 1990)
2(25), 3, 11(3), 14, 23, 25, 46 and Sixth Schedule, Table 2, Entry No. 3		 2018 PTD 536
2018 PTCL 381
Appellate Tribunal Inland Revenue 2018 RAHMAN RASHID
Vs
COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
3, 7-A, 11(2), 11(3), 46, 71 		2018 PTD 447
Peshawar High Court 2018 PAKISTAN MATCH INDUSTRIES, PVT LTD, RISALPUR, NOWSHERA.
Vs
COLLECTOR OF SALES TAX & FEDERAL EXCISE, PESHAWAR. 		Sales Tax Act (VII of 1990)
47(3), 47(4), 47(5)		 2018 PTD 441
(2018)117 TAX 425
Appellate Tribunal Inland Revenue 2018 M/S. SHAHZAIB BROTHERS PAPER CONE (PVT.) LTD, FAISALABAD.
Vs
THE CIR (APPEALS), R.T.O., FAISALABAD. 		Sales Tax Act (VII of 1990)
11, 11(2), 11(4A), 33, 34, 73		 2018 PTD 850
2018 PTCL 391
Supreme Court of Pakistan 2018 SAADAT ALI KHAN AND OTHERS
Vs
THE STATE AND OTHERS 		Sales Tax Act (VII of 1990)
33, 33(13), 37-A(3), 37-C 		2018 PTD 483
(2018)118 TAX 111
2018 SCMR 387
Inland Revenue Appellate Tribunal 2018 MESSRS J & P COATS PAKISTAN (PVT.) LTD., KARACHI AND ANOTHER
Vs
C.I.R., ZONE-I, LTU, KARACHI AND ANOTHER 		Sales Tax Act (VII of 1990)
7, 8, 8A		 2018 PTD 359
Peshawar High Court 2018 AGRO PACK.
Vs
FEDERATION OF PAKISTAN. 		Sales Tax Act (VII of 1990)
4, 4(e)
2018 PTCL 317
Inland Revenue Appellate Tribunal 2018 M/S AIMEN TRADERS, MULTAN
Vs
THE C.I.R., R.T.O., MULTAN 		Sales Tax Act (VII of 1990)
11(2), 11(3), 32(2)		 2018 PTD 250
(2018)118 TAX 220
Lahore High Court 2018 MR. JUSTICE SHAMS MEHMOOD MIRZA.
Vs
FBR ETC. 		Sales Tax Act, 1990 (VII OF 1990)
2(18), 11 & 30, 30(3) 		2018 PTD 1251
2018 PTCL 199
Customs Appellate Tribunal 2018 MESSRS ZAIN SONS, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER 		Sales Tax Act (VII of 1990)
11, 33(11)(c)		 2018 PTD 239
Lahore High Court 2018 PAK TELECOM MOBILE LIMITED
Vs
FEDERATION OF PAKISTAN & OTHERS 		Sales Tax Act (VII of 1990)
3(3), 3(b)
2018 PLJ 235
Lahore High Court 2018 M/S HAMZA NASIR WIRE
Vs
FEDERATION OF PAKISTAN ETC. 		Sales Tax Act (VII of 1990)
11, 30, 30(2A), 30(3), 31, 32		 2018 PTD 1071
(2018)117 TAX 311
2018 PTCL 182
Lahore High Court 2018 COMMISSIONER INLAND REVENUE
Vs
M/S ALI HASSAN METAL WORKS. 		Sales Tax Act, 1990:
2(37), 8(1)(ca), 8A, 21(3), 47, 47(5)		 2018 PTD 108
(2018)117 TAX 576
2018 PTCL 16
Appellate Tribunal Inland Revenue 2018 MESSRS PARACHA CHEMICAL INDUSTRIES, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
8-B(1), 11(3), 33(5), 46		 2018 PTD 85
Supreme Court of Pakistan 2018 ADDITIONAL COLLECTOR CENTRAL EXCISE AND SALE TAX
Vs
M/S. MANGLA METALS (PVT.) LIMITED THROUGH CHIEF EXECUTIVE/PRINCIPLE OFFICER, MIRPUR 		Sales Tax Act (VII of 1990)
31, 32, 33(2)(cc), 45
2018 PLJ 78
Inland Revenue Appellate Tribunal 2018 MESSRS DECENT TEXTILES, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISLABAD 		Sales Tax Act (VII of 1990)
11(3), 33, 34, 45-B, 73		 2018 PTD 69
Lahore High Court 2018 PAK ELEKTRON LIMITED & ANOTHER
Vs
FEDERAL BOARD OF REVENUE & OTHERS. 		Sales Tax Act (VII of 1990)
2(11), 2(33), 4, 6, 13, Sixth Schedule Table 2, S. No. 12 		2018 PTD 778
(2018)118 TAX 541
2018 PTCL 59
Lahore High Court 2018 M/S GULISTAN TEXTILE MILLS LIMITED
Vs
FEDERATION OF PAKISTAN & OTHERS 		Sales Tax Act (VII of 1990)
11, 11(1), 33, 34
(2019)119 TAX 237
2019 PTCL 118
2018 PLD 47
Lahore High Court 2018 MUHAMMAD YASIN BUTT
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
33, 37, 37A		 2018 PTD 1
(2018)118 TAX 286
2018 PTCL 434
Lahore High Court 2018 M/S SUFI STEEL INDUSTRIES PVT. LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Sales Tax Act (VII of 1990)
72		 2018 PTD 378
(2018)117 TAX 326
2018 PTCL 25
Lahore High Court 2018 THE FEDERAL BOARD OF REVENUE ETC.
Vs
M/S CHENONE STORES LTD. 		Sales Tax Act (VII of 1990)
25		 2018 PTD 208
(2018)117 TAX 18
2018 PTCL 141
Lahore High Court 2018 WAK LIMITED
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL AND OTHERS 		Sales Tax Act, 1990
2(46), 3, 6, 11, 22, 23, 26, 34, 47		 2018 PTD 253
(2018)117 TAX 537
2018 PTCL 234
Lahore High Court 2018 COMMISSIONER INLAND REVENUE
Vs
M/S. SIKA PAINT INDUSTRIES 		Sales Tax Act (VII of 1990)
11(2), 33(11), 33(11)(c), 33(13), 34		 2018 PTD 749
(2017)116 TAX 347
Lahore High Court 2018 COMMISSIONER INLAND REVENUE
Vs
M/S. GOLDEN PEARL COSMETICS 		Sales Tax Act (VII of 1990)
11, 47		 2017 PTD 1485
(2017)116 TAX 321
2018 PTCL 72
Appellate Tribunal Inland Revenue 2018 M/S. ORIENT ELECTRONICS (PVT.) LIMITED, LAHORE.
Vs
CIR, ZONE-I, LTU, LAHORE. 		Sales Tax Act (VII of 1990)
2(46)(e)		 2018 PTD 487
2017 PTCL 772
Appellate Tribunal Inland Revenue 2018 M/S. K.B. ENTERPRISES, FAISALABAD.
Vs
THE COMMISSIONER OF INLAND REVENUE, R.T.O., FAISALABAD. PRESENT: 		Sales Tax Act (VII of 1990)
11, 11(3), 25, 25(3), 36, 36(1), 36(2), 45B		 2018 PTD 854
2017 PTCL 207
Appellate Tribunal Inland Revenue 2018 M/S. MKB SPINNING MILLS PVT. LTD.
Vs
FEDERATION OF PAKISTAN ETC. 		Sales Tax Act (VII of 1990)
3, 3(1A), 3(1B), 3(2), 2(5), 3(6), 4, 4(c), 		2018 PTD 2364
2017 PTCL 178
Customs, Central Excise and Sales Tax Appellate Tribunal 2018 Muhammad Akram Proprietor M/s. Aims International, Faisalabad
Vs
The Superintendent, Customs Anti Smuggling Organization, Jhang and others. 		Sales Tax Act (VII of 1990)
3, 3(1)		 2018 PTD 1467
2016 PTCL 670
Appellate Tribunal Inland Revenue 2018 THATTA CEMENT COMPANY, LTD., KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, (APPEALS-II), KARACHI AND ANOTHER 		Sales Tax Act, 1990 (VII OF 1990)
2(44), 3, 11(2), 23, 25(1), 26, 33(11), 34		 2018 PTD 388
(2018)117 TAX 17
2018 PTCL 398
Appellate Tribunal Inland Revenue 2018 SUKKUR ELECTRIC SUPPLY COMPANY LTD., Sukkur
Vs
THE CIR, RTO, Sukkur 		SALES TAX ACT, 1990 (VII OF 1990)
Sections: 3, 6, 11, 11(2), 22, 23, 25, 26, 33 & 34(1) 		2018 PTD 4
(2017)115 TAX 60
2018 PTCL 439
Appellate Tribunal Inland Revenue 2017 MESSRS SERVO MOTOR OIL (PVT.) LTD. MULTAN
Vs
C.I.R., SPECIAL ZONE, R.T.O., MULTAN 		Sales Tax Act (VII of 1990)
2(46), 3, 3(1A), 6(2), 7A, 2(37), 11, 23, 26, 33, 34, 45-B, 46		 2017 PTD 373
(2018)118 TAX 22
Lahore High Court 2017 M/S. AYUB TEXTILE INDUSTRIES THROUGH PROPRIETOR
Vs
COMMISSIONER (COLLECTOR) OF SALES TAX, REGIONAL TAX OFFICE, FAISALABAD & 3 OTHERS 		Sales Tax Act (VII of 1990)
47		 2017 PTD 352
Inland Revenue Appellate Tribunal 2017 MESSRS K.B. ENTERPRISES, FAISALABAD
Vs
CIR (APPEALS), RTO., FAISALABAD 		Sales Tax Act (VII of 1990)
45A, 45B, 45-B, 46, 46(2), 48		 2017 PTD 324
Lahore High Court 2017 COLLECTOR OF SALES TAX
Vs
MESSRS KHURSHID SPINNING MILLS LTD. AND ANOTHER 		Sales Tax Act (VII of 1990)
45, 47		 2017 PTD 196
(2017)115 TAX 451
2017 PTCL 73
Inland Revenue Appellate Tribunal 2017 MESSRS LUCKY PARAGON READY MIX LTD., KARACHI
Vs
C.I.R., (APPEALS-IV), KARACHI 		Sales Tax Act, 1990
3, 11(2), 36, 45-B, 65		 2017 PTD 156
Inland Revenue Appellate Tribunal 2017 MESSRS KAMAL LIMITED, KHURRIANWALA, FAISALABAD
Vs
C.I.R.(A), FAISALABAD AND OTHERS 		Sales Tax Act (VII of 1990)
2(14), 2(14)(a), 2(44), 7, 8, 8-A, 11(1), 11(2), 11(3), 14, 21(3), 23, 25(3), 33, 33(11)(c), 34, 36, 45, 46, 73, 73(3)		 2017 PTD 113
Lahore High Court 2017 THE STATE THROUGH COMMISSIONER INLAND REVENUE
Vs
AHMED ALI KHAN 		Sales Tax Act (VII of 1990)
33(5), 33(11), 33(13), 37-A, 37C(c)		 2017 PTD 107
(2017)116 TAX 60
Appellate Tribunal Inland Revenue 2017 MESSRS SHAMA EXPORTS (PVT.) LTD., FAISALABAD
Vs
C.I.R. (A), FAISALABAD AND OTHERS 		Sales Tax Act (VII of 1990)
2(14), 3, 3(3)(a), 8, 8A, 8(1)(d), 8(1)(ca), 10, 11, 11(2), 11(3), 46, 73		 2017 PTD 70
Supreme Court of Pakistan 2017 ARMY WELFARE TRUST (NIZAMPUR CEMENT PROJECT), RAWALPINDI AND ANOTHER
Vs
COLLECTOR OF SALES TAX (NOW COMMISSIONER INLAND REVENUE), PESHAWAR 		Sales Tax Act (VII of 1990)
3B, 3B(1), 13, 13(1), 46, 47, 47(5)		 2017 PTD 470
(2017)116 TAX 20
2017 SCMR 9
Lahore High Court 2017 M/s Flying Cement Company Ltd.
Vs
The Appellate Tribunal Inland Revenue etc. 		Sales Tax Act (VII of 1990)
2(46)(b), 9, 22, 23		 2017 PTD 627
(2017)115 TAX 155
2017 PTCL 146
Appellate Tribunal Inland Revenue 2017 M/s. Magna Textile Industries (Pvt.) Ltd, Faisalabad.
Vs
The CIR (Zone-I), R.T.O., Faisalabad. 		Sales Tax Act (VII of 1990)
11(3), 45A, 45A(4), 46		 2017 PTD 1010
2016 PTCL 754
Customs, Central Excise and Sales Tax Appellate Tribunal 2017 M/s. Zahid Packages Pvt) Limited.
Vs
The Additional Collector of Customs (Adjudication), MCC, Faisalabad and another. 		Sales Tax Act (VII of 1990)
2(44), 3, 4, 13		 2017 PTD 1285
(2018)118 TAX 123
2016 PTCL 708
Appellate Tribunal Inland Revenue 2017 M/s. Peshawar Electric Supply Co., Peshawar.
Vs
The CIR, RTO, Peshawar. 		Sales Tax Act (VII of 1990)
3(1)(a), 11, 11(3), 25(3), 36 		2017 PTD 1091
2016 PTCL 689
Appellate Tribunal Inland Revenue 2017 CIR (Zone-II), R.T.O., Faisalabad.
Vs
M/s. Chawala Enterprises, Faisalabad. 		Sales Tax Act (VII of 1990)
3, 3(3)(a), 7, 10, 11(3), 21, 46, 73 		2017 PTD 846
2016 PTCL 622
Supreme Court of Pakistan 2017 M/s CHILTAN GHEE MILLS, QUETTA etc.
Vs
DEPUTY COLLECTOR OF SALES TAX (REFUND), CUSTOMS HOUSE, QUETTA and another 		Sales Tax Act (VII of 1990)
7, 8(1)(a), 13		 2017 PTD 138
(2016)114 TAX 521
2017 SCMR 2183
Lahore High Court, Multan Bench, Multan 2017 M/s Pak Gen Power Ltd.
Vs
The Commissioner Inland Revenue, etc. 		Sales Tax Rules, 2006
24, 25, 25(1), 25(3)		 2017 PTD 495
(2017)115 TAX 128
Customs Appellate Tribunal 2017 APEX INTERNATIONAL AND ANOTHER
Vs
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR and another 		Sales Tax Act (VII of 1990)
2(37), 3, 4, 6, 33(4), 33(5), 33(11), 34, 36, 36(1), 71 		2016 PTD 2891
Lahore High Court 2017 NAZIR AHMAD
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY AND ANOTHER 		Sales Tax Act (VII of 1990)
45, 74		 2017 PTD 1402
118 TAX 17
Inland Revenue Appellate Tribunal 2017 ADDITIONAL DIRECTOR, LAHORE
Vs
M/S. FLYING BOARD AND PAPER PRODUCTS, LAHORE 		Sales Tax Act (VII of 1990)
3, 7, 8, 11, 36, 46		 2017 PTD 1536
Lahore High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MESSRS ADEEL BROTHERS 		Sales Tax Act (VII of 1990)
33, 33(1), 47		 2017 PTD 1579
Supreme Court of Pakistan 2017 THE COLLECTOR OF SALES TAX, GUJRANWALA AND OTHERS
Vs
MESSRS SUPER ASIA MOHAMMAD DIN AND SONS AND OTHERS 		Sales Tax Act, 1990
11 & 36		 2017 PTD 1756
Sindh High Court 2017 KHAYABAN-E-IQBAL (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE AND 4 OTHERS 		Sales Tax Act (VII of 1990)
21(2)		 2017 PTD 2191
Sindh High Court 2017 ORIENT ELECTRONIC (PVT.) LTD. THROUGH AUTHORIZED OFFICER
Vs
GOVERNMENT OF SINDH THROUGH SECRETARY FINANCE KARACHI 		Sindh Sales Tax on Services Act (II of 2011)
63		 2017 PTD 2197
Lahore High Court 2017 COLLECTOR, SALES TAX AND FEDERAL EXCISE
Vs
IMRAN PIPE MILLS (PVT.) LTD 		Sales Tax Act (VII of 1990)
47, 47(5)		 2017 PTD 2208
118 TAX 302
Lahore High Court 2017 M/S. MAGNA PROCESSING INDUSTRIES (PVT.) LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND OTHERS 		Sales Tax Act (VII of 1990)
3, 7, 8a, 47, 73		 2017 PTD 2247
Sindh High Court 2017 ORI-TECH-OILS (PVT.) LTD. THROUGH CEO
Vs
MANAGER REGISTRATION, CENTRAL REGISTRATION OFFICE AND 3 OTHERS 		Sales Tax Act (VII of 1990)
2(17), 2(16), 2(41), 15		 2017 PTD 1497
Lahore High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MESSR COCA COLA BEVERAGES (PAKISTAN) LTD 		Sales Tax Act (VII of 1990)
3, 3(1), 6, 11(2), 33, 33(1), 33(19), 34, 47		 2017 PTD 2255
Islamabad High Court 2017 M/S. TELENOR PAKISTAN (PVT.) LTD
Vs
FEDERATION OF PAKISTAN AND 4 OTHERS 		Sales Tax Act (VII of 1990)
3(1)(d)		 2017 PTD 2269
Lahore High Court 2017 M/S IQBAL & SONS
Vs
FEDERATION OF PAKISTAN & OTHERS 		Sales Tax Act (VII of 1990)
3, 21, 25, 33, 34, 38, 38A, 38B, 45A		 2017 PTD 590
Appellate Tribunal Inland Revenue 2017 Ajeet Sundar, Advocate
Vs
Iqbal Hussain Sheikh, DR 		Sales Tax Act (VII of 1990)
11. 11(2), 21(2)		 2017 PTD 725
Appellate Tribunal Inland Revenue 2017 M/S PROFICIENT ENGINEERS, LAHORE ……….... APPELLANT
Vs
HE CIR, RTO-II, LAHORE 		Sales Tax Act (VII of 1990)
25, 72B		 2017 TAX 22
Lahore High Court 2017 COMMISSIONER INLAND REVENUE
Vs
M/S. LUCKY PLASTIC INDUSTRIES (PVT.) LTD. AND OTHERS 		Sales Tax Act (VII of 1990)
36, 36(3), 74		 2017 PTD 2284
Lahore High Court 2017 PAK TELECOM MOBILE LIMITED
Vs
FEDERATION OF PAKISTAN & OTHERS 		Sales Tax Act (VII of 1990)
2(12), 2(41), 3, 3B, 3(1), 3(3), 13, 9th Schedule, Ninth Schedule		 2017 PTD 2296
Lahore High Court 2017 COCA-COLA BEVERAGES PAKISTAN LTD
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL AND OTHERS 		Sales Tax Act (VII of 1990)
3, 2(33),2(35) & 2(41)		 2017 PTD 2380
Inland Revenue Appellate Tribunal 2017 C.I.R., R.T.O., MULTAN
Vs
M/S. SHAH SONS PAKISTAN (PVT.) LTD., MULTAN 		Sales Tax Act (VII of 1990)
8(1)(a), 11(3), 73		 2017 PTD 2426
118 TAX 15
Lahore High Court 2017 COLLECTOR OF SALES TAX, FAISALABAD
Vs
M/S. UNITED INDUSTRIES LIMITED, FAISALABAD 		Sales Tax Act (VII of 1990)
3, 8, 8(1), 8(1)(b), 13, 13(2), 47, 47(5), Sixth Schedule		 2017 PTD 2447
Sindh High Court 2017 RAFIQ UR REHMAN
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE AND 4 OTHERS 		Sales Tax Act (VII of 1990)
37		 2017 PTD 1178
Sindh High Court 2017 SINDH REVENUE BOARD THROUGH ASSISTANT COMMISSIONER
Vs
ASKARI BANK LTD 		Sindh Sales Tax on Services Act (II of 2011)
24, 44, 63		 2017 PTD 2456
Lahore High Court 2017 MIAN MEHMOOD-UR-RASHEED
Vs
FEDERATION OF PAKISTAN THROUGH ADDITIONAL SECRETARY AND MINISTRY OF FINANCE AND 3 OTHERS 		Sales Tax Act (VII of 1990)
3, 3(1), 3(2)(b), 3(6)		 2017 PTD 2469
Peshawar High Court 2017 CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD AND ANOTHER
Vs
GENERAL MANAGER AND 3 OTHERS 		Sales Tax Act (VII of 1990)
5		 2017 PTD 1036
Inland Revenue Appellate Tribunal of Pakistan 2017 MESSRS FORVIL COSMETICS MINGORA SWAT
Vs
COMMISSIONER INLAND REVENUE, RTO, PESHAWAR 		Sales Tax Act (VII of 1990)
3(6), 3(7), 23, 26		 2017 PTD 1030
Sindh High Court 2017 MESSRS JFK INTERNATIONAL THROUGH PROPRIETOR
Vs
COMMISSIONER INLAND REVENUE, ZONE-I AND 2 OTHERS 		Sales Tax Act (VII of 1990)
36, 36(3), 47, 46, 57		 2017 PTD 941
Lahore High Court 2017 PEPSI-COLA INTERNATIONAL (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN & OTHERS 		Sales Tax Act (VII of 1990)
2(46), 2(46)(e), 6, 11(2), 33, 34, 36(1)		 2017 PTD 636
Inland Revenue Appellate Tribunal 2017 MESSRS MASHALLAH PAPER BOARD MILLS, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
2(33)(35), 3(1)(a), 11, 11(2), 46		 2017 PTD 880
Sindh High Court 2017 ARTISTIC DENIM MILLS LTD.
Vs
FEDERAL BOARD OF REVENUE and others 		Sales Tax Act, 1990
Serial No. 6 in the Sixth Schedule		 2017 PTD 730
Lahore High Court 2017 Nestle Pakistan Limited etc.
Vs
The Federal Board of Revenue etc. 		Sales Tax Act (VII of 1990)
50, 72B		 2017 PTD 686
(2017)115 TAX 84
2017 PTCL 412
Customs Appellate Tribunal 2017 M/S. FATEH TEXTILE MILLS, HYDERABAD
Vs
THE COLLECTOR, MODEL CUSTOMS COLLECTORATE, HYDERABAD. PRESENT 		Sales Tax Act (VII of 1990)
6, 7		 2017 PTD 744
Sindh High Court 2017 NEW ALLIED ELECTRONICS INDUSTRIES (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND ANOTHER 		Sales Tax Act (VII of 1990)
2(3), 2(13), 3, 3(2), 3(3), 7-A, 7-A (2), 13, 71		 2017 PTD 130
Inland Revenue Appellate Tribunal 2017 MESSRS N.H. PACKAGES, MANSOORABAD, FAISALABAD
Vs
CIR (APPEALS), FAISALABAD AND OTHERS 		Sales Tax Act (VII of 1990)
2(37), 3(3)(a), 11(1), 11(3), 14, 21(2), 23, 33, 33(13), 34, 36, 46		 2017 PTD 211
Inland Revenue Appellate Tribunal 2017 MESSRS TAWAKKAL PLASTIC INDUSTRIES
Vs
C.I.R., ZONE-III, R.T.O.-III, KARACHI 		Sales Tax Act (VII of 1990)
10, 11, 11(2), 11(4), 25, 33, 34, 36, 36(2), 36(3), 45, 45-A, 45-B, 45-B(1), 46		 2017 PTD 366
Lahore High Court 2017 MALIK FAISAL IMRAN
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY OF FINANCE AND 3 OTHERS 		Sales Tax Act (VII of 1990)
10, 11, 25, 36, 45B(2), 66		 2010 PTD 2480
Federal Tax Ombudsman 2017 MESSRS PIONEER CABLES LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
10(1)		 2010 PTD 2485
Customs Appellate Tribunal 2017 COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE
Vs
M/S. DIWAN INTERNATIONAL ASSOCIATES AND ANOTHER 		Sales Tax Act (VII of 1990)
Sixth Schedule		 2017 PTD 1843
Sindh High Court 2017 MUHAMMAD ASIM
Vs
PROVINCE OF SINDH THROUGH CHIEF SECRETARY AND 3 OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
2(42A), 3, 4, 8, 9, 42A		 2017 PTD 1053
Supreme Court of Pakistan 2017 CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD
Vs
MESSRS AL-TECHNIQUE CORPORATION OF PAKISTAN LTD. AND OTHERS 		Sales Tax Act (VII of 1990)
2(16), 2(17), 2(41), 3		 2017 PTCL 137
Sindh High Court 2017 KARIM CONTAINERS (PVT.) LTD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS 		Sales Tax Act (III of 1951)
2(11)		 2017 PTD 1085
Sindh High Court 2017 SINDH REVENUE BOARD THROUGH ASSISTANT COMMISSIONER
Vs
MESSRS HABIB MODARABA MANAGEMENT (PVT.) LTD 		Sindh Sales Tax on Services Act (II of 2011)
61(4), 63		 2017 PTD 1141
Appellate Tribunal Inland Revenue 2017 M/S. SHAMA EXPORTS (PVT.) LTD., FAISALABAD
Vs
THE CIR(A), FAISALABAD AND OTHERS. 		Sales Tax Act (VII of 1990)
3, 3(3A), 7, 8, 8(1)(ca), 8(1)(d), 10, 11, 11(2), 11(3), 21, 45B, 73		 2017 PTCL 239
Federal Tax Ombudsman 2017 MESSRS MUSLIM TRADERS
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11, 14, 19		 2017 PTD 1144
Inland Revenue Appellate Tribunal of Pakistan 2017 Messrs IMAGE GARMENTS (PVT.) LTD., SATIANA ROAD, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE (ZONE-I), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
21(3), 46, 57		 2017 PTD 611
(2017)115 TAX 190
Sindh High Court 2017 MESSRS AL-HUSSAIN TRADES CONTRACTOR
Vs
GOVERNMENT OF SINDH THROUGH SECRETARY AND 2 OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
23(2)		 2017 PTD 1156
Islamabad High Court 2017 UCH POWER (PVT.) LTD.
Vs
GOVERNMENT OF PAKISTAN, FEDERAL BOARD OF REVENUE AND 2 OTHERS 		Sales Tax Act (VII of 1990)
9, 74		 2017 PTD 1215
Sindh High Court 2017 MESSRS A & B FOOD INDUSTRIES (PVT.) LIMITED THROUGH MANAGER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN AND 3 OTHERS 		Sales Tax Act (VII of 1990)
11(2), 25, 72-B		 2017 PTD 1237
Sindh High Court 2017 SINDH INSTITUTE OF UROLOGY AND TRANSPLANTATION through Authorized Representative
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division and 4 others 		Sales Tax Act, 1990
Entry No. 52 of the 6th Schedule		 2017 PTD 603
(2017)116 TAX 487
Sindh High Court 2017 SINDH REVENUE BOARD THROUGH ASSISTANT COMMISSIONER
Vs
MESSRS TELEVISION MEDIA NETWORK (PVT.) LTD. 		Sindh Sales Tax on Services Act (XII of 2011)
Ss.43, 23 & 63		 2017 PTD 1225
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II
Vs
MESSRS FECTO SUGAR MILLS LTD 		Sales Tax Act (VII of 1990)
8, 11, 11(2), 11(3), 11(5), 47, clause (b) of subsection (1) of section 8, Sixth Schedule		 2017 PTD 1253
Appellate Tribunal Inland Revenue 2016 Zone-VIII, RTO-II, Lahore.
Vs
Happy Manufacturing Company, Lahore. 		Sales Tax Act (VII of 1990)
8A, 11(2), 36(1)		 2016 PTD 2039
Islamabad High Court 2016 MUSTEHKAM CEMENT LTD.
Vs
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Sales Tax Act (VII of 1990)
2(14), 3, 6, 6(2), 7, 7(1), 9, 10, 11, 33(1), 33(5), 34, 36 		2016 PTD 2853
Customs, Central Excise and Sales Tax Appellate Tribunal 2016 Messrs GENERAL FOOD CORPORATION, KARACHI and another
Vs
DIRECTORATE GENERAL OF INTELLIGENCE and Investigation-FBR, Karachi and 2 others 		Sales Tax Act (VII of 1990)
3, 6, 7A, 11, 30		 2016 PTD 2777
Islamabad High Court 2016 M/s ISLAMABAD ELECTRIC SUPPLY COMPANY LTD
Vs
DEPUTY COMMISSIONER INLAND REVENUE, AUDIT-II, LTU, ISLAMABAD and others 		Sales Tax Act (VII of 1990)
2(48), 3, 4, 13, 34		 2016 PTD 2685
(2017)116 TAX 113
Sindh High Court 2016 PAKISTAN PETROLEUM LIMITED through Authorized Officer
Vs
PAKISTAN through Secretary Finance and 4 others 		Sales Tax Act (VII of 1990)
25		 2016 PTD 2664
(2018)117 TAX 493
Inland Revenue Appellate Tribunal 2016 Messrs THE DECENT LODGES, U/TOWN, PESHAWAR
Vs
COMMISSIONER OF INLAND REVENUE, RTO, PESHAWAR 		Sales Tax Act (VII of 1990)
3, 6, 11(5), 26(1), 33, 34 & 46		 2016 PTD 2659
Sindh High Court 2016 ALI SHAN
Vs
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION (IRS) KARACHI 		Sales Tax Act (VII of 1990)
2(37), 3, 6, 7, 8, 10, 22, 23, 26, 33(11), 33(13), 73		 2016 PTD 2648
Federal Tax Ombudsman 2016 ABID BASHIR (CO-OWNER) MESSRS SHEIKH BROTHERS CHEMICALS
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
37, 38, 40		 2016 PTD 2619
Sindh High Court 2016 Messrs INSAF COTTON GINNING AND PRESSING FACTORY AND OIL MILLS, MIRPURKHAS ROAD, SANGHAR
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division and Ex-Officio Chairman and 2 others 		Sales Tax Act (VII of 1990)
3, 7, 13, Sixth Schedule entry no. 81		 2016 PTD 2585
(2018)118 TAX 33
Sindh High Court 2016 The DEPUTY DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-IR
Vs
SAJID HUSSAIN 		Sales Tax Act (VII of 1990)
33(3), 33(5), 33(8), 33(11c), 33(13), 33(16), 33(18), 6, 7, 8, 21, 22, 23, 26, 73		 2016 PTD 2555
Inland Revenue Appellate Tribunal 2016 Messrs PESHAWAR ELECTRIC SUPPLY COMPANY, WAPDA HOUSE, PESHAWAR
Vs
The COMMISSIONER INLAND REVENUE, R.T.O., PESHAWAR 		Sales Tax Act (VII of 1990)
2(20), 3, 7, 11, 46		 2016 PTD 2413
Lahore High Court, Multan Bench, Multan 2016 Commissioner Inland Revenue, Special Zone, RTO, Multan.
Vs
M/ s. Arain Fibers Ltd. 		Sales Tax Act (VII of 1990)
2(27), 33, 34, 47, 47(5)		 2017 PTD 675
(2016)114 TAX 183
Inland Revenue Appellate Tribunal 2016 C.I.R., ZONE-IV, R.T.O.-II
Vs
Messrs PEARL PACKAGES (PVT.) LTD., KARACHI 		Sales Tax Act (VII of 1990)
7, 8(1)(d), 8A, 11(2), 25, 46, 73		 2016 PTD 1877
(2016)114 TAX 116
Inland Revenue Appellate Tribunal 2016 Messrs MULTAN ELECTRIC POWER COMPANY, MEPCO COMPLEX, KHANEWAL ROAD, MULTAN
Vs
COMMISSIONER (IR), ZONE-II, R.T.O., MULTAN 		Sales Tax Act (VII of 1990)
2(19), 2(35), 2(46), 3(1)(a), 13, 46		 2016 PTD 1829
Islamabad High Court 2016 PAKISTAN OIL FIELDS LTD. through Authorised Attorney and General Manager
Vs
FEDERATION OF PAKISTAN through Secretary Revenue and 2 others 		Sales Tax Act (VII of 1990)
31(a), 31(b), 31(c), 46		 2016 PTD 1590
(2016)114 TAX 75
2016 PTCL 208
Islamabad High Court 2016 PAKISTAN TELECOMMUNICATION COMPANY LTD.
Vs
FEDERATION OF PAKISTAN 		Sales Tax Act (VII of 1990)
25, 72B		 2016 PTD 1484
(2017)115 TAX 27
2016 PTCL 302
Customs Appellate Tribunal 2016 Messrs A.F.U. INTERNATIONAL, KARACHI
Vs
DIRECTOR GENERAL and another 		Sales Tax Act (VII of 1990)
46(g)		 2016 PTD 1305
Peshawar High Court 2016 COLLECTOR OF SALES TAX AND FEDERAL EXCISE
Vs
Messrs ARMY WELFARE TRUST, NOWSHERA 		Sales Tax Act (VII of 1990)
26		 2016 PTD 1188
2016 PTCL 161
Sindh High Court 2016 NAYADAUR MOTOR (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Finance and 3 others 		Sales Tax Act (VII of 1990)
2(9), 2(15), 7, 11, 14, 26, 34,		 2016 PTD 1080
Inland Revenue Appellate Tribunal 2016 MASOOD AND CO., PESHAWAR
Vs
C.I.R., R.T.O., PESHAWAR 		Sales Tax Act (VII of 1990)
2(25), 3, 3(1)(a), 7, 8, 14, 23, 25(3), 36(1), 36(2)		 2016 PTD 1377
Lahore High Court 2016 AGRI FORCE CHEMICALS
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
7		 2016 PTD 1070
Inland Revenue Appellate Tribunal 2016 PROTEK DEVICES, LAHORE
Vs
C.I.R., ZONE-VI, R.T.O., LAHORE 		Sales Tax Act (VII of 1990)
2(37), 11(5), 36(1), 46		 2016 PTD 1662
Supreme Court of Pakistan 2016 Messrs X.E.N. SHAHPUR DIVISION (LJC) QUARRY SUB-DIVISION, SARGODHA
Vs
The COLLECTOR SALES TAX (APPEALS) COLLECTORATE OF CUSTOMS FEDERAL EXCISE AND SALES TAX FAISALABAD and others 		Sales Tax Act (VII of 1990)
2(35), 2(41)
(2016)114 TAX 1
2016 PTCL 282
2016 SCMR 1030
Islamabad High Court 2016 OIL AND GAS DEVELOPMENT COMPANY LTD. through Manager (Pricing)
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others 		Sales Tax Act (VII of 1990)
11		 2016 PTD 1675
Customs Appellate Tribunal 2016 Messrs PHILIP MORRIS (PAKISTAN) LTD., KARACHI
Vs
The ADDITIONAL COLLECTOR OF CUSTOMS and others 		Sales Tax Act (VII of 1990)
6, 30, 36		 2016 PTD 1008
Lahore High Court 2016 COMMISSIONER INLAND REVENUE
Vs
AMTEX LTD. 		Sales Tax Act (VII of 1990)
3, 7, 8, 8A, 10, 11, 21, 22, 26, 47		 2016 PTD 1695
Lahore High Court 2016 Messrs ALLAH TAWAKKAL STEEL MILL
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
11, 11(5)		 2016 PTD 1003
Customs Appellate Tribunal 2016 Messrs ASIF TEXTILE TRADING
Vs
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION and 2 others 		Muhammad Azam, A.O.
30A		 2016 PTD 969
Inland Revenue Appellate Tribunal 2016 H.A.H. PACKAGES, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
11, 36, 45, 46		 2016 PTD 2002
Lahore High Court 2016 Director of Intelligence & Investigation.
Vs
Aslam Hashim Butt. 		Sales Tax Act (VII of 1990)
37, 37(ii)		 2016 PTD 2043
Lahore High Court 2016 Supreme Tube Industries (Pvt.) Limited.
Vs
Federation of Pakistan etc. 		Sales Tax Act (VII of 1990)
2(14), 2(20), 3, 7, (1), 7(2), 8, 8B, 73		 2016 PTD 2058
Inland Revenue Appellate Tribunal 2016 PETITIONERS: MESSRS AHMAD TRADERS, GUJRANWALA
Vs
RESPONDENTS: COMMISSIONER INLAND REVENUE. R.T.O. GUJRANWALA 		Sales Tax Act (VII of 1990)
46		 2016 PTD 2098
Islamabad High Court 2016 OIL AND GAS DEVELOPMENT COMPANY LTD. ZAVER PETROLEUM CORPORATION LIMITED through Director, Islamabad
Vs
FEDERAL BOARD OF REVENUE through Chairman FBR, Islamabad and another 		Sales Tax Act (VII of 1990)
2(18), 11, 11(1), 11(2), 11(3), 11(4), 30, 30A, 30B, 30C, 30D, 30E, 31, 32, 36		 2016 PTD 2332
Sindh High Court 2016 DIGICOM TRADING (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN through Secretary, Revenue Division/Chairman and another 		Sales Tax Act (VII of 1990)
8(1)(b), 3, 3(1), 3(1)(a), 13(1), 13(2)(a) 		2016 PTD 648
Inland Revenue Appellate Tribunal 2016 GOLDEN SANITARY CERAMICS, GUJRANWALA
Vs
COMMISSIONER INLAND REVENUE, R.T.O., GUJRANWALA 		Sales Tax Act (VII of 1990)
2(37), 3, 3(1)(a), 2(25), 11, 11(2), 14, 23, 33, 33(5), 33(7), 34, 36, 36(1), 36(2), 46		 2016 PTD 2348
Lahore High Court 2016 COMMISSIONER INLAND REVENUE
Vs
MADINA COTTON GINNERS AND OIL MILLS 		Sales Tax Act (VII of 1990)
3, 6, 26, 26(1), 33, 34, 47		 2016 PTD 643
Supreme Court of Pakistan 2016 MUHAMMAD ASIF
Vs
The STATE and others 		Sales Tax Act (VII of 1990)
2(37), 33(5), 33(8), 33(11-C), 33(12), 33(13), 33(16)		 2016 PTD 2393
Inland Revenue Appellate Tribunal 2016 ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED
Vs
COMMISSIONER INLAND REVENUE, (ZONE-III) LTU, ISLAMABAD 		Sales Tax Act (VII of 1990)
113, 120, 120(1), 122(5-A), 122(9), Second Sched., Part-I, Cls. 102(A), 132		 2016 PTD 2398
Appellate Tribunal Inland Revenue 2016 M/s. Mashallah Paper Board Mills, Faisalabad.
Vs
CIR, R.T.O., Faisalabad. 		Sales Tax Act (VII of 1990)
2(33), 2(35), 3, 3(1)(a), 11, 11(2), 46		 2016 PTCL 615
Sindh High Court 2016 MUBISHAR PESH IMAN
Vs
FEDERATION OF PAKISTAN and 2 others 		Sales Tax Act (VII of 1990)
45A		 2016 PTD 518
Lahore High Court 2016 K.B. ENTERPRISES
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
11, 11(3), 46		 2016 PTD 1078
(2017)116 TAX 499
2016 PTCL 400
Lahore High Court 2016 COMMISSIONER INLAND REVENUE
Vs
Messrs AMTEX LTD. 		Sales Tax Act (VII of 1990)
7, 8, 8A, 10, 11, 22, 26, 3, 7, 21, 47, 73		 2016 PTD 467
2016 PTCL 472
Peshawar High Court 2016 M/S. TAJ PACKAGES COMPANY (PVT.) LTD.,
Vs
GOVERNMENT OF PAKISTAN AND 6 OTHERS 		Sales Tax Act (VII of 1990)
3, 4, 6, 7, 8(A), 10, 23, 26		 2016 PTD 203
(2018)117 TAX 92
2016 PTCL 402
Appellate Tribunal Inland Revenue 2016 Messrs S & S ENGINEERING COMPANY, MULTAN
Vs
C.I.R., R.T.O. MULTAN 		Sales Tax Act (VII of 1990)
2(37), 8A, 21(3), 21(2), 23, 46, 73		 2016 PTD 2744
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2016 M/s. Alif Plastic Industry, Lahore
Vs
CIR, RTO, Lahore 		Sales Tax Act (VII of 1990)
3(1A), 11(2), 33(3)		 2016 PTD 2675
Appellate Tribunal Inland Revenue 2016 Messrs SARWISH TRADERS and others
Vs
C.I.R., R.T.O., Abbottabad and others 		Sales Tax Act (VII of 1990)
3, 6, 7, 11(2), 26, 33(1), (2), (5), (6), (11), (B), (C), (13), (19), (21), 37A		 2016 PTD 1299
Inland Revenue Appellate Tribunal 2016 KHYBER TEA AND FOOD COMPANY and another
Vs
COLLECTOR OF CUSTOMS and another Customs Appeal No.K-845 of 2013, decided on 6th August, 2015. 		Sales Tax Act (VII of 1990)
2(16), 2(36), 32(3), 32(3), 32(4), 179, 179(1),		 2016 PTD 80
Appellate Tribunal Inland Revenue 2016 M/s Khursheed Printers. (Pvt) Limited, Islamabad
Vs
The CIR, RTO, Islamabad 		Sales Tax Act (VII of 1990)
11(2), 8(1)(a), 13(1), sixth schedule item No. 32		 2016 TAX 1235
Appellate Tribunal Inland Revenue 2016 The CIR, RTO, Lahore
Vs
M/s. Darbarwala Industries (Pvt.) Ltd, Lahore 		Sales Tax Act (VII of 1990)
21(2), 57
Appellate Tribunal Inland Revenue 2016 The CIR, RTO, Lahore
Vs
M/s. Darbarwala Industries (Pvt.) Ltd, Lahore 		Sales Tax Act (VII of 1990)
21(2), 57		 2016 TAX 26
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2016 M/s. Ashiq Plastic, Zafar Park Siddiqa Colony, Badami Bagh, Lahore.
Vs
The CIR, Zone-V, RTO, Lahore. 		Sales Tax Act (VII of 1990)
2(5AB), 2(25), 3(1)(a), 7, 8, 14, 33(1),33(2),33(5), 33(8), 33(11c), 33(16) and 34(1)(c)		 2016 TAX 223
Inland Revenue Appellate Tribunal of Pakistan 2016 Messrs HONDA POINT (PVT.) LTD., LAHORE
Vs
C.I.R., AUDIT, R.T.O.-1, LAHORE and others 		Sales Tax Act (VII of 1990)
3, 11(3), 25, 36, 46, 71, 72B		 2016 PTD 57
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2016 M/s. Universal Rubber Store, Lahore
Vs
CIR, RTO, Lahore 		Sales Tax Act (VII of 1990)
2(5AB), 2(25), 2(37), 3, 6, 7, 11(2), 14, 22, 23, 24, 26, 34		 2016 TAX 225
Inland Revenue Appellate Tribunal 2016 Messrs Munir Foundary
Vs
C.I.R. (Appeals-II), Lahore and Others 		Sales Tax Act, 1990
2(37),3,3(1),6,7,8,11(2),11(3),22,23,26,33(5),33(6),33(13),73		 2016 PTD 485
(2015) 112 TAX 51
Sindh High Court 2016 Messrs SMS COURIER (PVT.) LTD.
Vs
COLLECTOR (APPEALS) CUSTOMS and another 		Sales Tax Act (VII of 1990)
2(9), 6(2), 11(1)(2), 22, 23, 25, 26, 33(1), 33(3)(b), 33(4)(c)(f), 38 		2016 PTD 1
2017 TAX 243
2016 PTCL 375
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2016 M/s. Amjad Plastic, Lahore.
Vs
The CIR, RTO, Lahore. 		Sales Tax Act (VII of 1990)
2(5AB), 23		 2016 TAX 231
Lahore High Court 2016 Kamalia Sugar Mills Ltd.
Vs
Customs Central Excise and Sales Tax Appellate Tribunal etc. 		Sales Tax Act (VII of 1990)
2(25), 2(46), 3(1), 3(1A), 13(2), 47, 47(5) 		2016 PTD 2183
(2016)114 TAX 375
Appellate Tribunal Inland Revenue 2016 AMTEX LIMITED KHURRIANWALA, FAISALABAD
Vs
C.I.R.(A), R.T.O., FAISALABAD and another 		Sales Tax Act (VII of 1990)
2(14), 7, 8, 8-A, 11, 3, 45, 45-A, 46 		2015 PTD 1174
2016 PTCL 630
Lahore High Court 2016 COMMISSIONER INLAND REVENUE
Vs
Rana RIASAT TUFAIL and others 		Sales Tax Act (VII of 1990)
3, 73		 2014 PTD 1530
2016 PTCL 45
Lahore High Court 2016 CARVAN ENTERPRISES through Manager
Vs
CENTRAL BOARD OF REVENUE through Second Secretary and 3 others 		Sales Tax Act (VII of 1990)
45, 45A, 45-B(2)
(2016)114 TAX 214
Supreme Court of Pakistan 2016 COLLECTOR OF CUSTOMS
Vs
M/S BEST WAY CEMENT and another 		Sales Tax Act (VII of 1990)
3		 2016 PTD 2539
(2016)114 TAX 199
Appellate Tribunal Inland Revenue 2016
Vs
 Sales Tax Act (VII of 1990)
10, 11(2), 11(4), 25, 33, 34, 36, 36(2), 36(3), 45, 45B, 45B(1), 66
(2016)114 TAX 121
Lahore High Court 2016 DAEWOO PAKISTAN
Vs
FEDERATION OF PAKISTAN & OTHER 		Sales Tax Act (VII of 1990)
2(3), 2(25), 2(10), 3, 7, 7A, 7A(1), 7A(2), 8(g), 14, 71		 2016 PTD 152
Appellate Tribunal Inland Revenue 2016
Vs
 Sales Tax Act (VII of 1990)
3, 6, 7, 11(2), 22, 23, 26, 36(1),
(2016)114 TAX 17
Lahore High Court 2016 Punjab Beverages Co. (Pvt.) Ltd.
Vs
Federation of Pakistan, etc. 		Sales Tax Act (VII of 1990)
3(5)(c), 7
(2016)113 TAX 352
Lahore High Court 2016 M/s Kashmir Sugar Mills Ltd.
Vs
Federation through Secretary Revenue, etc. 		Sales Tax Act (VII of 1990)
42, 46
(2016)113 TAX 184
Federal Tax Ombudsman 2016 MUHAMMAD ALI, DIRECTOR M/S RAAB PACKAGES (PRIVATE) LIMITED.
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
2(14)(37), 3, 6, 7, 8(1)(caa), 8(1)(d), 21(3), A 23, 26, 45A
(2016)113 TAX 51
Lahore High Court 2016 Firdous Cloth Mills (Pvt.) Ltd
Vs
Federation of Pakistan etc. 		Sales Tax Act (VII of 1990)
11, 38, 40B		 2016 PTD 257
(2016)113 TAX 40
2016 PTCL 143
Lahore High Court 2016 COMMISSIONER INLAND REVENUE, LAHORE
Vs
SARITOW SPINNING MILLS LTD., LAHORE 		Sales Tax Act (VII of 1990)
34		 2016 PTD 786
(2016)113 TAX 32
Federal Tax Ombudsman 2016 M/s J.K. Brothers Pakistan (Pvt.) Ltd.
Vs
The Additional Commissioner Inland Revenue etc 		Sales Tax Act (VII of 1990)
11(2), 11(4), 45(1), 45B		 2016 PTD 461
(2015)112 TAX 432
2016 PTCL 507
Federal Tax Ombudsman 2016 ABDUL HABIB RAJWANI
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD Present: Abdur Rauf Chaudhary. 		Sales Tax Act (VII of 1990)
67		 2016 PTD 201
(2016)113 TAX 1
Lahore High Court 2016 M/s M. Z. International
Vs
The Assistant Commissioner Inland Revenue Audit- 05, & another. 		Sales Tax Act (VII of 1990)
11(2), 11(4), 32, 36(1), 36(3), 74		 2016 PTD 358
(2015)112 TAX 464
2016 PTCL 513
Inland Revenue Appellate Tribunal 2016 GARDEN TOWN, PHASE-II, GUJRANWALA
Vs
COMMISSIONER INLAND REVENUE, R.T.O., GUJRANWALA 		Sales Tax Act (VII of 1990)
2(22), 2(23), 2(91), 2(30), 3		 2016 PTD 2362
Appellate Tribunal Inland Revenue 2015 -
Vs
- 		Sales Tax Act, 1990
120(1),122,122(1),122(9),111(1)(b)		 2015 PTD 2271
111 TAX 420
Appellate Tribunal Inland Revenue 2015 Messrs WAJAHAT TEXTILES, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE (APPEALS), R.T.O., FAISALABAD 		Sales Tax Act, 1990
2(37),3,6,7,8,8A,11(2),11(3),11(5),23,26,33,34,34(1),33(11)(a)(c),73		 2015 PTD 360
Appellate Tribunal Inland Revenue 2015 Messrs ASGHAR SURGICAL WORKS, DASKA
Vs
C.I.R., Zone-I, R.T.O., SIALKOT 		Sales Tax Act, 1990
4(c),3(1),11(3),36(1)		 2015 PTD 416
Sindh High Court 2015 Messrs QADIR FABRICS through Managing Partner
Vs
FEDERATION OF PAKISTAN through Secretary and 3 others 		Sales Tax Act (VII of 1990)
2(37), 11		 2015 PTD 2321
(2017)115 TAX 162
2016 PTCL 48
Federal Tax Ombudsman 2015 Messrs DESCON OXYCHEM LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 67		 2015 PTD 2331
Federal Tax Ombudsman 2015 MUHAMMAD ALI
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
2(14)(37), 3, 7, 8(1)(d), 21(3), 45A		 2015 PTD 2141
Inland Revenue Appellate Tribunal 2015 Messrs KHYABAN PACKAGES, SAMUNDRI ROAD, FAISALABAD
Vs
C.I.R. (ZONE-III), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
2(37), 21(2), 33(4), 73		 2015 PTD 1643
Inland Revenue Appellate Tribunal 2015 ACRO SPINNING AND WEAVING MILLS LTD. LAHORE
Vs
C.I.R., SPECIAL ZONE-RTO, MULTAN 		Sales Tax Act (VII of 1990)
21(2), 73		 2015 PTD 428
Lahore High Court 2015 Messrs ZIA BROTHERS
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
3(1A) , 2(40)		 2015 PTD 175
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
TARIQ POLY PACK (PVT) LTD 		Sales Tax Act (VII of 1990)
2(37), 3, 7, 8, 8A, 11, 21, 33		 2015 PTD 2256
(2015) 111 TAX 405
2016 PTCL 449
2015 Messrs LAHORE ELECTRIC SUPPLY COMPANY LTD. through Director Legal
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others 		Sales Tax Act (VII of 1990)
11A, 11, 48		 2015 PTD 1
HIGH COURT (AJ&K) 2015 LARAIB ENERGY LTD. through Chief Executive Officer
Vs
COMMISSIONER INLAND REVENUE (PROVINCIAL TAXES), MIRPUR, AZAD JAMMU AND KASHMIR and 5 others 		Sales Tax Act (VII of 1990)
25, 72B		 2015 PTD 165
Lahore High Court 2015 HASHIM ASLAM BUTT
Vs
FEDERATION OF PAKISTAN through Ministry of Finance and others--- 		Sales Tax Act (VII of 1990)
37		 2015 PLD 243
Federal Tax Ombudsman 2015 Messrs MIMA KNIT (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 7(1), 2(14) & 2(22A)(e)		 2015 PTD 371
Sindh High Court 2015 MUHAMMAD MEASUM and others
Vs
FEDERATION OF PAKISTAN through Secretary and others 		Sales Tax Act (VII of 1990)
4		 2015 PTD 702
Peshawar High Court 2015 Messrs KHAN AND CO. MANZ KALI, KOWAR MANG, BISHAM
Vs
DEPUTY COMMISSIONER-IR (AUDIT-IX), ZONE-III, R.T.O., PESHAWAR and another 		Sales Tax Act (VII of 1990)
2(25), 2(41), 14, 65, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17		 2015 PTD 796
Sindh High Court 2015 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE SUKKUR
Vs
JAVED AHMED SHAIKH MIAN BAZAR, NASIRABAD LARKANA and another 		Sales Tax Act (VII of 1990)
47(1)		 2015 PTD 809
Inland Revenue Appellate Tribunal 2015 Messrs NOON TEXTILE MILLS LTD., BHALWAL
Vs
C.I.R., R.T.O., SARGODHA 		Sales Tax Act (VII of 1990)
2(5AC), 3, 4(c), 6, 8, 8(1)(caa), 11, 22, 23, 26, 33(5), 34, 46, 73		 2015 PTD 919
Sindh High Court 2015 ADDITIONAL COLLECTOR
Vs
Messrs SILVER CORPORATION 		Sales Tax Act (VII of 1990)
2(33), 3, 6, 10, 22, 23, 33, 34, 33(4)(f), 36, 45A, 47 		2015 PTD 925
Sindh High Court 2015 SHAZEB PHARMACEUTICAL INDUSTRIES LTD. through Sultan Mehmood
Vs
FEDERATION OF PAKISTAN through Chairman, Finance Division, Islamabad and 4 others 		Sales Tax Act (VII of 1990)
2(g), 13(2), 19		 2015 PTD 1532
Sindh High Court 2015 COMMISSIONER INLAND REVENUE, ZONE-II REGIONAL TAX OFFICE-II
Vs
Messrs SONY TRADERS WINE SHOP 		Sales Tax Act (VII of 1990)
11, 36(1), 36, 34, 33(2)(cc), 26(3), 47		 2015 PTD 2287
Inland Revenue Appellate Tribunal 2015 Messrs WATEEN TELECOM (PVT.) LTD., ISLAMABAD
Vs
C.I.R., LARGE TAXPAYER UNIT, ISLAMABAD 		Sales Tax Act (VII of 1990)
11, 3, 6(2), 7, 26(1), 11(1), 34, 34A		 2015 PTD 2352
Lahore High Court 2015 MESSRS CARVAN ENTERPRISES THROUGH MANAGER
Vs
CENTRAL BOARD OF REVENUE THROUGH SECOND SECRETARY AND 3 OTHERS 		Sales Tax Act (VII of 1990)
45A		 2015 PTD 2639
Appellate Tribunal Inland Revenue 2015 HONDA FORT (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-111, R.T.O., LAHORE 		Sales Tax Act (VII of 1990)
2(28), (47), 3, 11, 25(2), 38, 46, 57		 2015 PTD 2629
Peshawar High Court 2015 MUJAHID OIL REFINERY (PVT.) LTD.-Petitioner
Vs
DIRECTOR I&I INLAND REVENUE and others-Respondents 		Sales Tax Act (VII of 1990)
38		 2015 PTD 2572
(2016)113 TAX 202
Customs Appellate Tribunal 2015 Messrs STAR IMPEX, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS and another Customs 		Sales Tax Act (VII of 1990)
11, 33		 2015 PTD 2584
(2016)113 TAX 19
Sindh High Court 2015 Messrs NATIONAL GASES LTD. through Company Secretary
Vs
MINISTRY OF RAILWAY through Federal Secretary Railways and 2 others 		Sales Tax Act (VII of 1990)
5		 2015 PTD 2552
Sindh High Court 2015 Messrs A. QAYYUM AND SONS and 2 others
Vs
COLLECTOR OF CUSTOMS COLLECTORATE OF CUSTOMS (ADJUDICATION-II) and 2 others 		Sales Tax Act (VII of 1990)
36		 2015 PTD 2474
(2016)113 TAX 15
Islamabad High Court 2015 DEWAN SALMAN FIBRE LTD. and others
Vs
FEDERATION OF PAKISTAN, through Secretary, M/O Finance and others 		Sales Tax Act (VII of 1990)
7(2)(iv), 7, 2(26)(42), 2		 2015 PTD 2304
(2016)113 TAX 482
Sindh High Court 2015 COMMISSIONER (LEGAL) INLAND REVENUE, LARGE TAXPAYER UNIT
Vs
Messrs SHIELD CORPORATION LTD 		Sales Tax Act (VII of 1990)
47		 2015 PTD 2275
(2016)114 TAX 194
Inland Revenue Appellate Tribunal 2015 Messrs STYLO SHOES, LAHORE
Vs
C.I.R. ZONE-X, R.T.O.-II, LAHORE 		Sales Tax Act (VII of 1990)
2(37), 11, 33, 34, 36, 38, 46, 11(2), 38(1), 57, 33(5), (8), (11c), (13), 3, 6, 7, 8, 22, 23, 26		 2015 PTD 2172
Islamabad High Court 2015 Messrs ADVANCE BUSINESS SYSTEM and others
Vs
FOP and others 		Sales Tax Act (VII of 1990)
2(21), 2(25), 2(37), 37A		 2015 PTD 2004
Customs Appellate Tribunal 2015 Messrs AL-AMNA INTERNATIONAL and 2 others
Vs
DEPUTY COLLECTOR OF CUSTOMS and another 		Sales Tax Act (VII of 1990)
11, 25(3), 32(3), S.No. 15 of the 6th Schedule		 2015 PTD 1980
Lahore High Court 2015 Mst. SHAGUFTA ABDULLAH
Vs
COMMISSIONER INLAND REVENUE and 3 others 		Sales Tax Act (VII of 1990)
11(2), 33(13), 34(1)(c),		 2015 PTD 1855
(2015)112 TAX 270
Inland Revenue Appellate Tribunal 2015 Messrs AHSAN ENTERPRISES ABDULLAHPUR FAISALABAD
Vs
C.I.R.(A) FAISALABAD and others 		Sales Tax Act (VII of 1990)
11(2)(3), 72, 464		 2015 PTD 1839
Inland Revenue Appellate Tribunal 2015 C.I.R. ZONE-VII .R.T.O. LAHORE
Vs
Messrs T.U. PLASTIC INDUSTRIES CO. LTD. LAHORE 		Sales Tax Act (VII of 1990)
7, 7(1), 8, 8(1)(b), 11, 22, 23, 26, 33, 34, 38, 40, 46, 73 		2015 PTD 1805
Inland Revenue Appellate Tribunal 2015 Messrs ARIF EHSAN PRINTERS
Vs
COMMISSIONER INLAND REVENUE - (APPEALS) R.T.O. FAISALABAD 		Sales Tax Act (VII of 1990)
11(2), 11(3), 11(4), 11(5), 25(1), 25(2), 33, 34, 36(1), 38B, 72B		 2015 PTD 1777
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS ABDULLAH PLASTIC, FAISALABAD
Vs
RESPONDENTS: C.I.R. ZON-II, R.T.O 		Sales Tax Act (VII of 1990)
2(14), 21(2)		 2014 PTD 2066
Lahore High Court 2014 PETITIONERS: MESSRS MAGNA PROCESSING INDUSTRIES (PVT.) LTD., FAISALABAD THROUGH CHIEF EXECUTIVE
Vs
RESPONDENTS: FEDERATION OF PAKISTAN THROUGH SECRETARY, (REVENUE DIVISION) MINISTRY OF FINANCE AND 2 OTHERS 		Sales Tax Act (VII of 1990)
45B, 48		 2014 PTD 2005
Lahore High Court 2014 PAKISTAN FRUIT JUICES CO. (PVT.) LTD., and others
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
3(1B)		 2014 PTD 1837
Lahore High Court 2014 TAJ INTERNATIONAL (PVT.) LTD. and others
Vs
FEDERAL BOARD OF REVENUE and others 		Sales Tax Act (VII of 1990)
37A, 37B		 2014 PTD 1807
Sindh High Court 2014 PETITIONERS: WASEEM AHMED AND ANOTHER
Vs
RESPONDENTS: FEDERATION OF PAKISTAN THROUGH CHAIRMAN AND 4 OTHERS 		Sales Tax Act (VII of 1990)
2(37), 30, 30A, 30E, 33 (clause 13), 37		 2014 PTD 1733
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS FAISALABAD ELECTRIC COMPANY
Vs
RESPONDENTS: C.I.R, ZONE-I, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
2(3), 2(11), 2(46), 3, 7, 7(1), 8, 8(2), 13, 22(1), 22(4), 23, 26(5), 36(2)		 2014 PTD 1629
Lahore High Court 2014 FESCO
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
48(I)(ca)		 2014 PTD 1549
Lahore High Court 2014 PETITIONERS: ASHRAF STEEL MILLS
Vs
RESPONDENTS: DIRECTOR INTELLIGENCE AND OTHERS 		Sales Tax Act (VII of 1990)
2(5AB), 2(37), 37, 38, 37A, 37B, 37C		 2014 PTD 1506
Peshawar High Court 2014 Messrs SYNTRONICS LTD
Vs
COLLECTOR SALES TAX AND FEDERAL EXCISE and another 		Sales Tax Act (VII of 1990)
7, 8, 13, 47, 66, 74 		2014 PTD 1495
Lahore High Court 2014 COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS UNIT, ZONE-II, LAHORE
Vs
Messrs NESTLE PAKISTAN LTD.---Respondent 		Sales Tax Act (VII of 1990)
30, 31		 2014 PTD 1472
Federal Tax Ombudsman 2014 PETITIONERS: WAHEED SHAHZAD BUTT
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7		 2014 PTD 1424
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MEHDI KHAN
Vs
RESPONDENTS: C.I.R., R.T.O, GUJRANWALA 		Sales Tax Act (VII of 1990)
4, 13		 2014 PTD 1369
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS SUN TUBE (PVT.) LTD., LAHORE
Vs
RESPONDENTS: C.I.R., R.T.O., LAHORE 		Sales Tax Act (VII of 1990)
11(2), 25, 25(3), 30A, 32, 36, 36(1), 36(2), 38, 42B		 2014 PTD 1293
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS ELAHI TRADERS, FAISALABAD
Vs
RESPONDENTS: COMMISSIONER INLAND REVENUE, R.T.O, FAISALABAD 		Sales Tax Act (VII of 1990)
7, 11(4), 36(3), 47-A, 73		 2014 PTD 1233
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS ITTEFAQ CLOTH CENTRE, GUJRANWALA
Vs
RESPONDENTS: C.I.R., R.T.O., GUJRANWALA 		Sales Tax Act (VII of 1990)
46		 2014 PTD 1063
Inland Revenue Appellate Tribunal 2014 Messrs AMTEX (PVT.) LTD. and another
Vs
CIR (LEGAL DIVISION), R.T.O., FAISALABAD and another 		Sales Tax Act (VII of 1990)
7, 10, 73		 2014 PTD 544
Lahore High Court 2014 LAHORE ELECTRIC SUPPLY COMPANY LTD. through Director Legal---Petitioner
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others---Respondents 		Sales Tax Act (VII of 1990)
11-A, 48		 2014 PTD 501
Sindh High Court 2014 COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE APPEAL, KARACHI
Vs
Messrs NIZAM IMPEX (PVT.) LTD 		Sales Tax Act (VII of 1990)
34		 2014 PTD 498
Inland Revenue Appellate Tribunal 2014 Messrs FAZAL PAPER MILLS (PVT.) LTD., OKARA
Vs
CIR, RTO, LAHORE 		Sales Tax Act (VII of 1990)
11(5), First proviso, 36(3)		 2014 PTD 448
Inland Revenue Appellate Tribunal 2014 Messrs SULMAN PACKAGES (PVT.) LTD., FAISALABAD
Vs
CIR, ZONE-1, RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
8(1)(ca), 11(2), 36, 72A		 2014 PTD 425
Islamabad High Court 2014 Mian MUHAMMAD YOUSUF ZIA---Petitioner
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 3 others 		Sales Tax Act (VII of 1990)
3		 2014 PTD 393
Inland Revenue Appellate Tribunal 2014 MESSRS MOON PACKAGES, FAISALABAD
Vs
C.I.R. ZONE-II, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
2(37), 21(2)		 2014 PTD 2144
Inland Revenue Appellate Tribunal 2014 C.I.R., ZONE-III, LTU
Vs
Messrs BROTHER SUGAR MILLS LTD., LAHORE 		Sales Tax Act (VII of 1990)
66, 11, 45B		 2014 PTD 386
Appellate Tribunal Inland Revenue 2014 Messrs GRAVITY MILLS LTD., LAHORE
Vs
THE CIR, RTO., MULTAN 		Sales Tax Act (VII of 1990)
36(1), 33(19), 34, 11(2)		 2014 PTD 375
Inland Revenue Appellate Tribunal 2014 Messrs RUPALI POLYESTER LTD
Vs
COMMISSIONER INLAND REVENUE, LTU, LAHORE and others 		Sales Tax Act (VII of 1990)
11(3)		 2014 PTD 353
Customs Appellate Tribunal 2014 Messrs ALPHA CORPORATION
Vs
COLLECTOR OF CUSTOMS, (APPEALS), KARACHI and another 		Sales Tax Act (VII of 1990)
32-A, 79 , 80		 2014 PTD 203
Federal Tax Ombudsman 2014 Messrs S.R. ENTERPRISES
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7, 45A		 2014 PTD 104
Lahore High Court 2014 HASHIM ASLAM BUTT
Vs
FEDERATION OF PAKISTAN through Ministry of Finance and 4 others 		Sales Tax Act (VII of 1990)
37		 2014 PTD 1051
Inland Revenue Appellate Tribunal 2014 ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. (IESCO)
Vs
COMMISSIONER OF INLAND REVENUE, RTO, ISLAMABAD 		Sales Tax Act (VII of 1990)
2(18), 30, 46, 48(1)(b), 57		 2014 PTD 604
(2014)109 TAX 177
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS MAGNA TEXTILE INDUSTRIES (PVT.) LTD., FAISALABAD
Vs
RESPONDENTS: C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
11(2), 8(1)(a), 21(3), 36(1), 73		 2014 PTD 1022
Lahore High Court 2014 ZIA BROTHERS
Vs
FEDERATION OF PAKISTAN etc 		Sales Tax Act (VII of 1990)
2(41), 3(1A), 13
110 TAX 241
Sindh High Court 2014 PETITIONERS: MESSRS AL AMNA INTERNATIONAL THROUGH PROPRIETOR
Vs
RESPONDENTS: FEDERATION OF PAKISTAN, THROUGH SECRETARY/CHAIRMAN, FEDERAL BOARD OF REVENUE AND 4 OTHERS 		Constitution of Pakistan, 1973
199		 2014 PTD 1011
Inland Revenue Appellate Tribunal 2014 Messrs HOSPITALITY ENTERPRISES (SALT N PAPER) LAHORE
Vs
ADDITIONAL COLLECTOR-III, CUSTOMS AND SALES TAX, LTU, LAHORE 		Sales Tax Act (VII of 1990)
46		 2014 PTD 1004
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS MAGNA PROCESSING INDUSTRY (PVT.) LTD., FAISALABAD
Vs
RESPONDENTS: COMMISSIONER INLAND REVENUE (ZONE-I), (R.T.O.), FAISALABAD 		Sales Tax Act (VII of 1990)
4, 10		 2014 PTD 992
Lahore High Court 2014 PETITIONERS: MESSRS MAGNA PROCESSING INDUSTRIES (PVT.) LTD., FAISALABAD THROUGH CHIEF EXECUTIVE
Vs
RESPONDENTS: FEDERATION OF PAKISTAN THROUGH SECRETARY AND OTHERS 		Sales Tax Act (VII of 1990)
46(1)		 2014 PTD 841
Inland Revenue Appellate Tribunal 2014 BISMILLAH PACKAGES, LAHORE
Vs
COMMISSIONER OF INLAND REVENUE, R.T.O.-1, LAHORE 		Sales Tax Act (VII of 1990)
8(1)(ca), 2(37), 3(1), 6(2), 7(1), 7(2), 8(1)(d), 8A, 22(1), 23(1), 26(1)		 2014 PTD 770
Inland Revenue Appellate Tribunal 2014 C.I.R., R.T.O. FAISALABAD
Vs
Messrs IHSAN YOUSAF TEXTILE (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
2(14), 2(37), 4, 7, 8, 8A, 10, 11, 22, 26, 33, 34, 36(1) & 73		 2014 PTD 703
Inland Revenue Appellate Tribunal 2014 Messrs INDEPENDENT NEWSPAPER CORPORATION (PVT.) LTD.
Vs
DEPUTY COMMISSIONER (IR) UNIT-4, E&C, ZONE-II, LTU, KARACHI 		Sales Tax Act (VII of 1990)
3, 13, Sixth Sched., Cl.21, 36(2)		 2014 PTD 654
Sindh High Court 2014 Chaudari SHABBIR HUSSAIN
Vs
The STATE 		Sales Tax Act (VII of 1990)
2(37), 3, 6, 7, 8, 22, 23, 26, 33, 34, 37-A, 73		 2014 PTD 612
Inland Revenue Appellate Tribunal 2014 Messrs RAZA APPARELS, FAISALABAD
Vs
CIR, RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
7, 8, 10(4), 11(2), 26, 73		 2014 PTD 600
Inland Revenue Appellate Tribunal 2014 COMMISSIONER INLAND REVENUE, FAISALABAD
Vs
Messrs CHENAB BOARD, FAISALABAD 		Sales Tax Act (VII of 1990)
36(1), 10, 11, 22, 23, 26, 73		 2014 PTD 558
Lahore High Court 2014 Hashim Aslam Butt
Vs
Federation of Pakistan etc 		Sales Tax Act (VII of 1990)
37		 2014 PTCL 78
Supreme Court of Pakistan 2014 Messrs Z&J HYGIENIC PRODUCTS (PVT.) LTD
Vs
COMMISSIONER INLAND REVENUE, SALES TAX GUJRANWALA and other 		Sales Tax Act (VII of 1990)
40-A, 40, 38
2014 SCMR 30
Lahore High Court 2014 COMMISSIONER OF INCOME TAX
Vs
Messrs MULTAN FABRICS (PVT.) LTD. and another 		Sales Tax Act (VII of 1990)
47		 2013 PTD 2077
2014 PTCL 112
Lahore High Court 2014 JAMAL PIPE INDUSTRIES (PVT.) LTD. and others
Vs
SUPERINTENDENT INTELLIGENCE and others 		Sales Tax Act (VII of 1990)
40 , 40-A		 2013 PTD 1760
109 TAX 25
Islamabad High Court 2014 Messrs PREMIER KADANWARI DEVELOPMENT COMPANY LTD
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, ISLAMABAD 		Sales Tax Act (VII of 1990)
34 , 33		 2013 PTD 1037
109 TAX 144
2014 PTCL 231
Islamabad High Court 2014 COLLECTOR OF SALES TAX AND CENTRAL EXCISE
Vs
Messrs HUSSAIN AND COMPANY, ISLAMABAD 		Sales Tax Act (VII of 1990)
47		 2013 PTD 1026
2014 TAX 169
Supreme Court of Pakistan 2014 Messrs COLONY INDUSTRIES (PVT.) LTD
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
24		 2013 PTD 786
109 TAX 1
2013 PTCL 70
Lahore High Court 2014 COMMISSIONER INLAND REVENUE
Vs
M/S GUL ENTERPRISES ETC. 		Sales Tax Act (VII of 1990)
2(33), 2(46), 3(1)(a), 47, 47(5), 73 		2015 PTD 313
(2014)110 TAX 359
2015 PTCL 464
Appellate Tribunal Inland Revenue 2014
Vs
 Federal Excise Act, 2005
3(1) & 14
(2014)110 TAX 265
Sindh High Court 2014 Messrs AL AMNA INTERNATIONAL through Proprietor and others
Vs
FEDERATION OF PAKISTAN through Secretary/ Chairman, Federal Board of Revenue and others 		Sales Tax Act (VII of 1990)
Sixth Schedule		 2014 PTD 370
Appellate Tribunal Inland Revenue 2014
Vs
 Sales Tax Act (VII of 1990)
8(B), 8(B)(1), 11(2), 33, 33(1), 33(5), 34, 73,		 2015 PTD 990
(2014)110 TAX 259
Peshawar High Court 2014 Messrs ASSOCIATED INDUSTRIES LTD
Vs
FEDERATION OF PAKISTAN through Secretary Economic Affairs, and 2 others 		Sales Tax Act (VII of 1990)
47A, 47(A)(4A)		 2014 PTD 552
Lahore High Court 2014 TREET CORPORATION LTD. through Company Secretary and others
Vs
FEDERATION OF PAKISTAN through Ministry of Finance and others 		Sales Tax Act (VII of 1990)
2(22A), 2(20)(c), 2(4), 7		 2014 PTD 1285
Inland Revenue Appellate Tribunal 2014 Messrs HUDA SUGAR MILLS LIMITED, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD---Respondent 		Sales Tax Act (VII of 1990)
3, 6, 7, 11(6), 22, 23 & 26		 2014 PTD 1698
Inland Revenue Appellate Tribunal 2014
Vs
 Sales Tax Act (VII of 1990)
11, 3, 6, 26, 33, 34, 57		 2014 PTD 1717
Lahore High Court 2014 ZIA BROTHERS
Vs
FEDERATION OF PAKISTAN etc 		Sales Tax Act (VII of 1990)
2(41), 3(1A), 13 		110 TAX 241
Lahore High Court 2014 LAHORE ELECTRIC SUPPLY COMPANY LTD.
Vs
FEDERAL BOARD OF REVENUE, etc 		Sales Tax Act (VII of 1990)
11, 11A, 25, 48		 110 TAX 209
Supreme Court of Pakistan 2014 NASIR-UI-MULK, JUSTICE AMIR HANI MUSLIM, JUSTICE MUHAMMAD ATHER SAEED, JUSTICE
Vs
DURRANI CERAMICS AND OTHERS 		Gas Infrastructure Development Cess Act, 2011
4, 4(1) 		2014 PTD 2016
(2014)110 TAX 145
2014 SCMR 1630
Appellate Tribunal Inland Revenue 2014
Vs
 Sales Tax Act (VII of 1990)
2(14), 2(37), 4, 7, 8, 8A, 10, 11, 22, 26, 33, 34, 36(1) 73
110 TAX 71
Lahore High Court 2014 ASHRAF STEEL MILLS
Vs
DIRECTOR INTELLIGENCE, etc 		Sales Tax Act (VII of 1990)
2(37), 37/1, 37A, 37B, 37C, 38 		(2014)109 TAX 34
2014 PTCL 90
Lahore High Court 2014 Messrs STYLO SHOES through Managing Partner and another
Vs
DEPUTY DIRECTOR and others 		Sales Tax Act (VII of 1990)
40 , 38 		2013 PTD 1780
108 TAX 342
2014 PTCL 118
Appellate Tribunal Inland Revenue 2013 Messrs MAGNA TEXTILE INDUSTRIES (PVT.) LTD., FAISALABAD
Vs
C.I.R. (APPEALS), R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
10, 8(1)(a), 7, 4, 2(14), 23, 26, 33 , 34		 2013 PTD 466
Appellate Tribunal Inland Revenue 2013 Messrs ZAMINDARA PAPER MILLS (PVT.) LTD., LAHORE
Vs
C.I.R. (LEGAL DIVISION) R.T.O., LAHORE 		Sales Tax Act (VII of 1990)
36 , 36(3)		 2013 PTD 537
Appellate Tribunal Inland Revenue 2013 Messrs TECHNO FABRIK (PVT.) LTD
Vs
C.I.R. UNIT-VIII, R.T.O., KARACHI 		Sales Tax Act (VII of 1990)
11 , 11, 21(3), 37-B, 33, 36 , 73		 2013 PTD 639
Appellate Tribunal Inland Revenue 2013 Messrs ROYAL EXPORTS, FAISALABAD
Vs
C.I.R., ZONE-II, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
21		 2013 PTD 654
Lahore High Court 2013 ALIF PLASTIC INDUSTRY
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
38 , 25		 2013 PTD 713
Appellate Tribunal Inland Revenue 2013 WORLD TELECOM LIMITED, LAHORE
Vs
COMMISSIONER INLAND REVENUE (APPEALS-I), LAHORE and 2 others 		Sales Tax Act (VII of 1990)
8 , Third Sched		 2013 PTD 718
Sindh High Court 2013 ROUSCH (PAKISTAN) POWER LTD
Vs
DEPUTY COLLECTOR REFUND GROUP-III 		Sales Tax Act (VII of 1990)
2, 2(33), 2(35), 2(41), 4, 13		 2013 PTD 799
Appellate Tribunal Inland Revenue 2013 MUHAMMAD ASHRAF
Vs
C.I.R., R.T.O. FAISALABAD 		Sales Tax Act (VII of 1990)
21 , 21(2), 25A, 38 , 2(23)		 2013 PTD 807
Appellate Tribunal Inland Revenue 2013 Messrs SHAHID CABLE INDUSTRIES, LAHORE
Vs
C.I.R., ZONE-VIII, R.T.O.-II, LAHORE 		Sales Tax Act (VII of 1990)
36 , 36(3) , 11(4)		 2013 PTD 834
Appellate Tribunal Inland Revenue 2013 Messrs CH. AMIR GHAFOOR BROTHERS, LAHORE
Vs
C.I.R., ZONE-V, R.T.O., LAHORE 		Sales Tax Act (VII of 1990)
45 , 45-B(3), 11(2) , 36		 2013 PTD 881
Inland Revenue Appellate Tribunal 2013 PETITIONERS: MESSRS DELUXE PACKAGES (PVT.) LTD., KARACHI
Vs
RESPONDENTS: C.I.R., AD-II, R.T.O., KARACHI 		Sales Tax Act (VII of 1990)
7, 8, 10(2), 25, 73		 2013 PTD 892
Federal Tax Ombudsman 2013 Messrs DATA STEEL PIPE INDUSTRIES (PVT.) LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Sales Tax Act (VII of 1990)
47 , 47A(4)		 2013 PTD 929
Federal Tax Ombudsman 2013 SECRETARY, REVENUE DIVISION, ISLAMABAD
Vs
Messrs DATA STEEL PIPE INDUSTRIES (PVT.) LIMITED, KARACHI 		Sales Tax Act (VII of 1990)
47 , 47A (4)		 2013 PTD 933
Appellate Tribunal Inland Revenue 2013 Messrs NOORANI STEEL, Proprietor Muhammad Jamshed Khalid, Lahore
Vs
C.I.R., ZONE-IV, R.T.O., LAHORE 		Sales Tax Act (VII of 1990)
21 ,21(2) , 37		 2013 PTD 951
Appellate Tribunal Inland Revenue 2013 Messrs NASEEM PLASTIC HOUSE, FAISALABAD
Vs
C.I.R., R.T.O.FAISALABAD 		Sales Tax Act (VII of 1990)
21 , 46		 2013 PTD 965
Federal Tax Ombudsman 2013 NASEEM PLASTIC HOUSE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
47, 46 , 21		 2013 PTD 2341
Inland Revenue Appellate Tribunal 2013 SIGMA MOTORS LTD., ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
113, 129, 221, 233, First Sched., Part-III, Division-IV, Cl. (2)		 2013 PTD 2336
Income-tax Appellate Tribunal Pakistan 2013 CIR, RTO, I, Lahore....Appellant
Vs
A one Oil Traders, Lahore.... Respondent 		Sales Tax Act (VII of 1990)
11 , 11(2) , 36(1), 11, 36		 2013 PDS 1604
Appellate Tribunal Inland Revenue 2013 M/s Ahmad Paper Products, Sultankey, Lahore
Vs
CIR, Zone-II, RTO, Lahore 		Sales Tax Act (VII of 1990)
3 , 3(1)(a)		 2013 PDS 1607
Appellate Tribunal Inland Revenue 2013 M/s. M. Sadique Engineering Rawalpindi Appellant
Vs
The CIR (Appeals-IV), Islamabad & Others Respondents 		Sales Tax Act (VII of 1990)
8 , 8(1)((d), 8(1)(ca), 11(2), 36(1), 73		 2013 PDS 1608
Appellate Tribunal Inland Revenue 2013 Anwar and Brother Appellant
Vs
CIR(A-III), Rawalpindi Respondent 		Sales Tax Act (VII of 1990)
null		 2013 PDS 1652
Appellate Tribunal Inland Revenue 2013 M/s. The Hub Power Company Limited Appellant
Vs
The Commissioner Inland Revenue (Appeals-I), Large Taxpayers Unit, Islamabad. Respondent 		Sales Tax Act (VII of 1990)
7, 8(1)(ca)		 2013 PDS 1653
Appellate Tribunal Inland Revenue 2013 M/s. General Business Promotors, Rawalpindi. Applicant
Vs
CIR(A), RTO, Rawalpindi. Respondent 		Sales Tax Act (VII of 1990)
null		 2013 PDS 1655
Appellate Tribunal Inland Revenue 2013 M/s. Unique Plastic, Rawalpindi. Appellant
Vs
CIR, RTO, Rawalpindi. Respondent 		Sales Tax Act (VII of 1990)
R-6		 2013 PDS 1656
Appellate Tribunal Inland Revenue 2013 M/s. Defence Housing Authority, Islamabad. Appellant
Vs
1. Commissioner Inland Revenue, (Appeals-I), Islamabad. 2. Assistant Commissioner, Inland Revenue (Audit-III), Large Taxpayers Unit, Islamabad 		Sales Tax Act (VII of 1990)
2 , 2(30)		 2013 PDS 1657
Appellate Tribunal Inland Revenue 2013 C.I.R. (LEGAL DIVISION) R.T.O., FAISALABAD
Vs
Messrs IHSAN YOUSAF TEXTILES (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
21 , 21(3), 8A, 33, 34, 36 , 73		 2013 PTD 966
Appellate Tribunal Inland Revenue 2013 M/s. Oil and Gas Development Company Limited, OGDCL House, Blue Area, Islamabad. Appellant
Vs
1. C.I.R.(Appeals-II), RTO, Islamabad. 2. C.I.R., Zone-I, Islamabad. 3. D.C.I.R., LTU, Islamabad. Respondent 		Sales Tax Act (VII of 1990)
34 , 34(1)		 2013 PDS 1658
Islamabad High Court 2013 Messrs PREMIER KADANWARI DEVELOPMENT COMPANY LTD
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, ISLAMABAD 		Sales Tax Act (VII of 1990)
34 , 33		 2013 PTD 1037 = 109 TAX 144 = 2014 PTCL 231
Appellate Tribunal Inland Revenue 2013 Commissioner Inland Revenue (Zone-III), Regional Tax Office, Rawalpindi Appellant
Vs
M/s. Saify Stationers, Shop No.1, Saify Market, Adamjee Road, Rawalpindi Respondent 		Sales Tax Act (VII of 1990)
33, 34, 11(2), 36(1), 7, 8(1) (ca) , 12(5)		 2013 PDS 1659
Appellate Tribunal Inland Revenue 2013 Messrs UNIQUE ENTERPRISES, RAWALPINDI
Vs
COMMISSIONER INLAND REVENUE, ISLAMABAD 		Sales Tax Act (VII of 1990)
3 , 2(46)		 2013 PTD 1300
Inland Revenue Appellate Tribunal 2013 PETITIONERS: C.I.R., ZONE-IV, L.T.U., KARACHI
Vs
RESPONDENTS: MESSRS PAKISTAN STATE OIL LIMITED, KARACHI 		Sales Tax Act (VII of 1990)
46(2)		 2013 PTD 1371
Appellate Tribunal Inland Revenue 2013 Messrs SUPER IDEAL SWEETS AND BAKERS, FAISALABAD
Vs
C.I.R. (APPEALS), FAISALABAD 		Sales Tax Act (VII of 1990)
3, 7, 11, 13, 33, 34, 40-B , 46		 2013 PTD 1402
2013 Messrs KHYBER PAKHTUNKHWA TEXT BOOK BOARD, PESHAWAR
Vs
DEPUTY COMMISSIONER IR (E&C) and 2 others 		Sales Tax Act (VII of 1990)
3, 2(3), 2(46) 13 , Sched		 2013 PTCL 663 = 2013 PTD 1651 = 109 TAX 111
Appellate Tribunal Inland Revenue 2013 M/s. Adil Traders, Rawalpindi Appellant
Vs
CIR, LTU. Rawalpindi Respondent 		Sales Tax Act (VII of 1990)
7, 8(1)(ca) , 12(5)		 2013 PDS 1661
Appellate Tribunal Inland Revenue 2013 M/s. Sui Northern Gas Pipelines Ltd., Lahore
Vs
CIR, Zone-III, LTU, Lahore 		Sales Tax Act (VII of 1990)
null		 2013 PDS 1663
Appellate Tribunal Inland Revenue 2013 Messrs USMAN JAVED ENTERPRISES, FAISALABAD
Vs
CIR (LEGAL DIVISION), FTO, FAISALABAD 		Sales Tax Act (VII of 1990)
21 , 21(2) , 2(14)		 2013 PTD 1705
Appellate Tribunal Inland Revenue 2013 The CIR, RTO 1, Lahore --Appellant
Vs
M/S Heaven Engineering Lahore--Respondent 		Sales Tax Act (VII of 1990)
33 , 33(4), 33(6), 33(8), 33(11), 33(13), 33(16), 34(1) , 35(5)		 2013 PDS 1665
Appellate Tribunal Inland Revenue 2013 The CIR, RTO, Islamabad, Appellant
Vs
M/s. Dazzle Glass (Pvt.) Ltd. Islamabad Respondent 		Sales Tax Act (VII of 1990)
36 , 36(1), 3, 6, 26, 33, 34, 22, 25, 2(16)		 2013 PDS 1682 = 2013 PTD 1723
2013 M/s. 7-Up Bottling CO. (Pvt) Ltd, Lahore. Appellant
Vs
Additional Collector, Safes Tax, Customs, Lahore. Respondent 		Sales Tax Act (VII of 1990)
3 , 3(1-A), 33, 34, 46-.- 3rd Schedule		 2013 PDS 1667
Lahore High Court 2013 JAMAL PIPE INDUSTRIES (PVT.) LTD. and others
Vs
SUPERINTENDENT INTELLIGENCE and others 		Sales Tax Act (VII of 1990)
40 , 40-A		 2013 PTD 1760 = 109 TAX 25 = 2014 TAX 25
Federal Tax Ombudsman 2013 PETITIONERS: SECCO PAK (PVT.) LTD
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 67		 2013 PTD 1770
Appellate Tribunal Inland Revenue 2013 Messrs SECCO PAK (PVT.) LTD., LAHORE
Vs
CIR (APPEAL-II), RTO, LAHORE 		Sales Tax Act (VII of 1990)
10, 4(a) & Fifth Sched.		 2013 PTD 1773
Appellate Tribunal Inland Revenue 2013 The CIR., RTO., Lahore....Appellant
Vs
M/s. Eastern Spinning Mills, Lahore.… Respondent 		Sales Tax Act (VII of 1990)
3, 4, 6, 7, 8, 10, 11(2), 22, 26, 33, 33(5), 34 , 36(1)		 2013 PDS 1668
Appellate Tribunal Inland Revenue 2013 Messrs GUJRAT PRE-CASTING INDUSTRIES, GUJRAT
Vs
C.I.R. (ZONE-II), RTO., SIALKOT 		Sales Tax Act (VII of 1990)
13(1) & Sixth Sched.		 2013 PTD 1796
Appellate Tribunal Inland Revenue 2013 Messrs MAPLE LEAF CEMENT FACTORY LTD., LAHORE
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
2(35), 8(4), 33, 34		 2013 PTCL 136 = 2013 PTD 1800
Appellate Tribunal Inland Revenue 2013 Messrs I.M. STEEL INDUSTRIES, LAHORE
Vs
C.I.R., ZONE-IV RTO, LAHORE 		Sales Tax Act (VII of 1990)
21(2)		 2013 PTD 1807
Inland Revenue Appellate Tribunal 2013 AIRBLUE LTD., ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Sales Tax Act (VII of 1990)
6, 26(1), 33(1), 33(5)		 2013 PTD 2344
Appellate Tribunal Inland Revenue 2013 M/S. MUGHAL ENTERPRISES, RAWALPINDI
Vs
M/S. MUGHAL ENTERPRISES, RAWALPINDI 		Sales Tax Act (VII of 1990)
2(14), 2(37), 7, 8(1)(d), 8A, 11(2), 36(1), 46, 46(1), 73		 2013 PTD 1750
Appellate Tribunal Inland Revenue 2013 CIR, RTO, Rawalpindi
Vs
M/s. New Rashid Autos, Rawalpindi 		Sales Tax Rules, 2006
R-12 , 12(5)		 2013 TAX 1683
2013 TAX 1683
Federal Tax Ombudsman 2013 BASHIR PRINTING INDUSTRIES (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
66		 2013 PTD 534
Appellate Tribunal Inland Revenue 2013 Messrs SAMSOL INTERNATIONAL (PVT.) LTD., LAHORE
Vs
COLLECTOR OF SALES TAX AND FEDERAL EXCISE (APPEALS), LAHORE 		Federal Excise Rules, 2005
45		 2013 PTD 181
Appellate Tribunal Inland Revenue 2013
Vs
 Sales Tax Act (VII of 1990)
2(46), 3(38), 7, 8, 8(1)(a)13, 33, 34, 46, 46(2), 50, 71, 72
107 TAX 318
Appellate Tribunal Inland Revenue 2013 Messrs SIDDIQUE ENTERPRISES, FAISALABAD
Vs
C.I.R. (APPEALS), R.T.O. FAISALABAD and others 		Sales Tax Act (VII of 1990)
46		 2013 PTD 2130
2014 PTCL 262
Appellate Tribunal Inland Revenue 2013 M/s Taj Packrite Pvt. Ltd. Lahore …Appellant
Vs
CIR Zone-II RTO Lahore…Respondent 		Sales Tax Act (VII of 1990)
2 , 2(37), 21(2)		 2013 PDS 1669
Appellate Tribunal Inland Revenue 2013 M/s. Tahir Asad Industries(Pvt) Ltd, Lahore. ...Appellant
Vs
The CIR, RTO, Faisalabad.... Respondent 		Sales Tax Act (VII of 1990)
8 , 8B		 2013 PDS 1670
Appellate Tribunal Inland Revenue 2013 M/s. S.H.V. Energy Pakistan (Pvt) Ltd., 52, Margalla Road, F-8/2, Islamabad.---Appellant
Vs
Commissioner-IR (Appeals-ll), 2. Commissioner-IR (Zone-I), LTU, 3. Deputy Commissioner-IR (Audit-Ill), LTU, 4. Deputy Commissioner-IR (Audit-IV), LTU, Respondent 		Sales Tax Act (VII of 1990)
36 , 36(1), 36(2), 36(3), 74, 33 , 11(2)		 2013 PDS 1671
Appellate Tribunal Inland Revenue 2013 M/s. Aftab Mohyuddin Hafiz, 15-Link Mcload Road, Patiala Ground, Lahore....Appellant
Vs
The CIR (Appeals-IV), Lahore.....Respondent 		Sales Tax Act (VII of 1990)
45 , 45-B(3), 7, 8(1)(ca)		 2013 PDS 1672
Appellate Tribunal Inland Revenue 2013 M/s. Team sun Technology Pakistan (Private) Limited---Appellant
Vs
Commissioner Inland Revenue, RTO, Islamabad---Respondent 		Sales Tax Act (VII of 1990)
555(1)		 2013 PDS 1673
Appellate Tribunal Inland Revenue 2013 Collector of Sales Tax, Faisalabad
Vs
M/s. S. S. Fabrics, Faisalabad 		Sales Tax Act (VII of 1990)
7, 9(1), 8(1)(ca), 10, 45		 2013 PDS 1674
Appellate Tribunal Inland Revenue 2013 M/s. Hassan Paper Cone Factory, Faisalabad
Vs
The CIR (Zone-II), RTO, Faisalabad 		Sales Tax Act (VII of 1990)
null		 2013 PDS 1675
Appellate Tribunal Inland Revenue 2013 M/s. Agha Jee Printers, 12-D, Bewal Plaza, Fazle Haq Road, Blue Area, Islamabad Appellant
Vs
Commissioner Inland Revenue, R.T.O., Islamabad Respondent 		Sales Tax Act (VII of 1990)
2 , 2(16)		 2013 PDS 1676
Appellate Tribunal Inland Revenue 2013 M/s. Saba Power Company (Pvt.) Ltd., Lahore Appellant
Vs
CIR, LTU, Islamabad, Respondent 		Sales Tax Act (VII of 1990)
null		 2013 PDS 1677
Appellate Tribunal Inland Revenue 2013 M/s. Shahzad Textile Traders, Lahore. Appellant
Vs
The C.I.R. (Legal Division), R.T.O., Lahore. Respondent 		Sales Tax Act (VII of 1990)
2 , 2(37), 34(1), 33(4)(f)		 2013 PDS 1686
Appellate Tribunal Inland Revenue 2013 M/s. Nestle Pakistan Ltd., Lahore. Appellant
Vs
CIR, Zone-II, LTU, Lahore. Respondent 		Sales Tax Act (VII of 1990)
null		 2013 PDS 1742
Appellate Tribunal Inland Revenue 2013 M/s. MIA Corporation (Pvt.) Ltd. No.384 Street No. 16, Industrial Area I-9/3 Islamabad. Appellant
Vs
Commissioner Inland Revenue, LTU, G-9/1 Islamabad. Respondent 		Sales Tax Act (VII of 1990)
36 , 36(1), 11(2), 25, 8(1)(ca)		 2013 PDS 1743
Appellate Tribunal Inland Revenue 2013 M/s. D. Watson Chemist, Super Market F-6, Islamabad. Appellant
Vs
Commissioner Inland Revenue, Audit-III, Zone-I, R.T.O., Islamabad. Respondent 		Sales Tax Act (VII of 1990)
36 , 36(2), 33, 34		 2013 PDS 1749
Appellate Tribunal Inland Revenue 2013 M/s. Standard Petroleum (Pvt.) Ltd., Sheikhupura. Appellant
Vs
Commissioner Inland Revenue, RTO, Lahore. Respondent 		Sales Tax Act (VII of 1990)
33 , 33(2)(cc)		 2013 PDS 1751
Appellate Tribunal Inland Revenue 2013 M/s. Rehan CAN Private Ltd., 199-A, Model Town, Lahore. Appellant
Vs
Commissioner of Inland Revenue, Zone-VII, RTO, Lahore. Respondent 		Sales Tax Act (VII of 1990)
8 , 8B(1), 34, 33		 2013 PDS 1769
Appellate Tribunal Inland Revenue 2012
Vs
 Sales Tax Act (VII of 1990)
45 , 45A , 45B 		2012 PTD 934
Appellate Tribunal Inland Revenue 2012
Vs
 Sales Tax Act (VII of 1990)
38, 40, 40A		 2012 PTD 1416
(2012)105 TAX 108
Appellate Tribunal Inland Revenue 2012 Messrs A.B.M. TEXTILE, FAISALABAD
Vs
C.I.R. (LEGAL DIVISION) R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
4, 7, 8, 8A, 10, 22, 26, 11(2), 33, 34, 36(3) , 73 		2012 PTD 931
Federal Tax Ombudsman 2012 Messrs NAVARTIS PHARMA (PAKISTAN) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10 , 13		 2012 PTD 180
2012)105 TAX 1
Appellate Tribunal Inland Revenue 2012 Messrs GREEN STAR MACHINE TOOLS MANUFACTURING COMPANY, KARACHI
Vs
Messrs GREEN STAR MACHINE TOOLS MANUFACTURING COMPANY, KARACHI 		Sales Tax Act (VII of 1990)
45 , 45-B(2)		 2012 PTD 928
Lahore High Court 2012 Messrs RIAZ BOTTLERS (PVT.) LIMITEDthrough Tax Manager
Vs
FEDERATION OF PAKISTAN through Secretary Law, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
72B
2012 CLC 867
Inland Revenue Appellate Tribunal 2012 Messrs ARZOO TEXTILE MILLS LIMITED, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
10, 11, 36, 46		 2012 PTD 846
Inland Revenue Appellate Tribunal 2012 MESSRS YOUSAF SUGAR MILLS, LAHORE
Vs
COLLECTOR OF SALES TAX AND FEDERAL EXCISE, LTU, LAHORE 		Sales Tax Act (VII of 1990)
2, 3, 6, 7, 11, 26, 34, 35, 36, 46 		2012 PTD 759
Appellate Tribunal Inland Revenue 2012 M/S. Polymer Marketing (Pvt.) Ltd., Lahore.
Vs
The Dcir, Unit-06, Zone-VII, RTO-II, Lahore. 		Sales Tax Act (VII of 1990)
8(1)(ca), 73
2012 PTCL 681
Appellate Tribunal Inland Revenue 2012 Messrs ORIENT COATING AND FINISHING MILLS (PVT.) LTD., FAISALABAD
Vs
COLLECTOR, CUSTOMS, EXCISE AND SALES TAX (APPEALS) 		Sales Tax Act (VII of 1990)
45 , 45B, 10(4) , 11(2)		 2012 PTD 637
2012 PTCL 658
Inland Revenue Appellate Tribunal 2012 COLLECTOR OF SALES TAX, FAISALABAD
Vs
MESSRS KHALIL JUTE MILLS, FAISALABAD AND OTHERS 		Sales Tax Act (VII of 1990)
6, 7, 22, 33, 36, 46		 2012 PTD 641
Inland Revenue Appellate Tribunal 2012 COMMISSIONER OF INLAND REVENUE, ZONE-III, FAISALABAD
Vs
MESSRS KAMAL FABRICS, FAISALABAD 		Sales Tax Act (VII of 1990)
2, 2(14)(a), 2(40), 7, 8, 8(1), 8A, 10, 11(2), 21(3), 23, 36(1), 73 		2012 PTD 619
Federal Tax Ombudsman 2012 Messrs FROOTO INDUSTRIES (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
66		 2012 PTD 544
Federal Tax Ombudsman 2012 Messrs ATM ENTERPRISES PAKISTAN (PVT.) LTD., ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7, 36 , 73		 2012 PTD 538
Federal Tax Ombudsman 2012 POLY PACK (PVT.) LTD. through C.E.O
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11, 36 , 45-A(4) 		2012 PTD 524
Appellate Tribunal Inland Revenue 2012 Messrs COCA-COLA BEVERAGES PAKISTAN LIMITED, MULTAN
Vs
COLLECTOR OF SALES TAX, MULTAN 		Sales Tax Act (VII of 1990)
3		 2012 PTD 278
2012 PTCL 492
Inland Revenue Appellate Tribunal 2012 MUNSIF KHAN MINHAS, JUDICIAL MEMBER IKRAM ULLAH GHAURI, ACCOUNTANT MEMBER
Vs
COMMISSIONER INLAND REVENUE, (APPEALS-III), ISLAMABAD AND ANOTHER 		Sales Tax Act (VII of 1990)
2(41), 3, 11, 21, 25, 38(3), 56, 72		 2012 PTD 478
Appellate Tribunal Inland Revenue 2012 COCA COLA BEVERAGES PAKISTAN LTD., GUJRANWALA
Vs
COLLECTOR OF SALES TAX, GUJRANWALA 		Sales Tax Act (VII of 1990)
4, 7, 8(1)(a), 3, 2(33) 		2012 PTD 1638
2012 PTCL 475
Appellate Tribunal Inland Revenue 2012 Messrs MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN
Vs
COLLECTOR OF SALES TAX, MULTAN and others 		Sales Tax Act (VII of 1990)
45, 10(4), 11(2), 2(14), 4, 7, 8, 10, 26, 33(11)(c) , 73 		2012 PTD 472
2013 PCTLR 78
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INLAND REVENUE, ZONE-III, R.T.O., FAISALABAD
Vs
Messrs KAMAL FABRICS, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 11(2), 33, 34 , 36(1) 		2012 PTD 453
Federal Tax Ombudsman 2012 Messrs UROOJ TEXTILES
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
45 , 45-A 		2012 PTD 445
Federal Tax Ombudsman 2012 EJAZ SPINNING MILLS LTD. through Company Secretary
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 45-A(4) 		2012 PTD 424
Federal Tax Ombudsman 2012 MUHAMMAD TUFAIL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
45 , 45-A(4) 		2012 PTD 392
2013 PCTLR 65
Appellate Tribunal Inland Revenue 2012 Messrs ZIS TEXTILE (PVT.) LTD., FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
46		 2012 PTD 370
2013 PCTLR 62
Appellate Tribunal Inland Revenue 2012 Messrs FAROOQ KHALID PIPE MILLS (PVT.) LIMITED, LAHORE
Vs
COMMISSIONER, INLAND REVENUE (APPEALS-II), LAHORE 		COMMISSIONER, INLAND REVENUE (APPEALS-II), LAHORE
2 , 2(37), 3, 6, 7, 8(1)(ca), 8(1)(d), 8A, 14, 22, 23, 25, 26, 28, 36 & 73 		2012 PTD 350
2013 PCTLR 96
Appellate Tribunal Inland Revenue 2012 Messrs R.J. COTTON WASTE FACTORY, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE (ZONE-III), (R.T.O.), FAISALABAD 		Sales Tax Act (VII of 1990)
21 , 21(2), 10(4), 11(2) ,46 		2012 PTD 337
Federal Tax Ombudsman 2012 Mrs. SHAMA RAUF
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
48 , 45B		 2012 PTD 330
Appellate Tribunal Inland Revenue 2012 C.I.R. (R.T.O.), FAISALABAD
Vs
Messrs BHARARA TEXTILE, FAISALABAD 		Sales Tax Act (VII of 1990)
10 , 7 , 36		 2012 PTD 754
Federal Tax Ombudsman 2012 Messrs INNOVATIVE IMPEX, KARACHI
Vs
Messrs INNOVATIVE IMPEX, KARACHI 		Sales Tax Act (VII of 1990)
73, 10		 2012 PTD 325
Appellate Tribunal Inland Revenue 2012 MESSRS LAHORE ELECTRIC SUPPLY COMPANY LTD., LAHORE
Vs
RESPONDENTS: C.I.R., R.T.O., LAHORE 		Sales Tax Act (VII of 1990)
3, 7, 14, 45-B, 71		 2012 PTD 263
Appellate Tribunal Inland Revenue 2012 Messrs MILLAT TRACTORS LTD, LAHORE
Vs
ADDITIONAL COLLECTOR OF SALES TAX, LAHORE 		Sales Tax Act (VII of 1990)
2 , 2(46), 3, 6, 7, 11(2)(4), 26, 34 , 36(1) 		2012 PTD 1635
2012 PTCL 232
Federal Tax Ombudsman 2012 Messrs CHICAGO METAL WORKS, MULTAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
47 , 47A(4)		 2012 PTD 168
Appellate Tribunal Inland Revenue 2012 GHIAS-UD-DIN, LAHORE and another
Vs
COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION), LAHORE and another 		Sales Tax Act (VII of 1990)
11 , 11(4), 33, 34, 36(3) , 46		 2012 PTD 219
2012 PTCL 159
Federal Tax Ombudsman 2012 SH. IFTIKHAR AHMAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
Sixth Sched.		 2012 PTD 158
Appellate Tribunal Inland Revenue 2012 Messrs MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN
Vs
COLLECTOR OF CUSTOMS SALES TAX AND FEDERAL EXCISE and 3 others 		Sales Tax Refund Rules, 2002
R-8, 8(1), 4, 9		 2012 PTD 126
Appellate Tribunal Inland Revenue 2012 Messrs COTTON ARTS (PVT.) LIMITED, FAISALABAD
Vs
COLLECTOR OF SALES TAX AND FEDERAL EXCISE (R.T.O.), FAISALABAD 		Sales Tax Act (VII of 1990)
2, 2(14), 4, 7, 8, 10, 11, 46 		2012 PTD 113
Appellate Tribunal Inland Revenue 2012 Messrs CHEEMA COTTON FACTORY, BUREWALA
Vs
C.I.R. (LEGAL DIVISION) R.T.O., MULTAN 		Sales Tax Act (VII of 1990)
21, 2(46), 3, 6, 23, 26, 33 , 34		 2012 PTD 82
Appellate Tribunal Inland Revenue 2012 Messrs MULTAN ENTERPRISES (PVT.) LTD., MULTAN
Vs
SUPERINTENDENT, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, F.B.R., MULTAN and others 		Sales Tax Act (VII of 1990)
3		 2012 PTD 73
Appellate Tribunal Inland Revenue 2012 Messrs INTERLOOP (PVT.) LTD. KHURRIANWALA, FAISALABAD
Vs
COLLECTOR, F.S.T., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
11, 11(2), 33, 45 ,46		 2012 PTD 40
Appellate Tribunal Inland Revenue 2012 COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD
Vs
COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 66, 67 ,46		 2012 PTD 38
Appellate Tribunal Inland Revenue 2012 Messrs MEHR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN
Vs
COLLECTOR OF SALES TAX, MULTAN 		Sales Tax Act (VII of 1990)
10, 10(4), 3, 7 , 73		 2012 PTD 34
Appellate Tribunal Inland Revenue 2012 Messrs NAVEED ENTERPRISES, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
11, 3, 7, 11, 46		 2012 PTD 31
Appellate Tribunal Inland Revenue 2012 Messrs FRONTIER STEEL MILLS, GADOON AMAZAI
Vs
COLLECTOR (APPEALS) CUSTOMS, FEDERAL EXCISE AND SALES TAX, PESHAWAR. 		Sales Tax Act (VII of 1990)
3, 33, 46		 2012 PTD 854
2011 PTCL 856
Appellate Tribunal Inland Revenue 2012 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs KHALIL JUTE MILLS, FAISALABAD and others 		Sales Tax Act (VII of 1990)
36		 2012 PTD 942
2011 PTCL 62
Appellate Tribunal Inland Revenue 2012 Messrs RAIN DROP, LAHORE
Vs
COMMISSIONER INLAND REVENUE (APPEALS-III), LAHORE 		Sales Tax Act (VII of 1990)
2 , 2(37)		 2012 PTD 885
Appellate Tribunal Inland Revenue 2012 Messrs TIWANA ENTERPRISES, FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
73 , 7		 2012 PTD 925
Appellate Tribunal Inland Revenue 2012 Messrs WISE COMMUNICATION SYSTEMS (PVT) LTD., ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD 		Sales Tax Act (VII of 1990)
8, 8(a)(b) (ca)		 2012 PTD 359
108 TAX 227
2013 PCTLR 42
Appellate Tribunal Inland Revenue 2012 Messrs NIAZI BROTHERS, BHAKKAR
Vs
COMMISSIONER INLAND REVENUE, R.T.O., SARGODHA 		Sales Tax Act (VII of 1990)
2(14), 3, 6, 7, 8(A), 22, 23, 26, 34, 36(1), 36(3)		 2013 PTD 1327
108 TAX 24
Appellate Tribunal Inland Revenue 2012 Messrs Z.N. EXPORTS (PVT.) LTD., FAISALABAD
Vs
C.I.R. (LEGAL DIVISION) R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
4, 7, 8, 8A, 10, 22, 26, 11(2), 33, 34, 36(1) , 73		 2012 PTD 946
Lahore High Court 2012 COMMISSIONER INLAND REVENUE
Vs
Messrs CRESENT TEXTILE MILLS and others 		Sales Tax Act (VII of 1990)
36 , 36(3)		 2012 PTD 1092
Appellate Tribunal Inland Revenue 2012 PUNJAB BEVERAGES COMPANY (PVT.) LTD., FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
33 , 33, 34 , 11(5)		 2012 PTD 1094
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INLAND REVENUE, ZONE-II, REGION, MULTAN
Vs
Messrs CHICAGO METAL WORKS (PVT.) LTD., MULTAN 		Sales Tax Act (VII of 1990)
48, 2(2A), 45-B & 21		 2012 PTD 1102
Appellate Tribunal Inland Revenue 2012 Messrs SWAT CERAMICS (PVT.) LTD., NOWSHERA
Vs
ASSISTANT COMMISSIONER INLAND REVENUE AUDIT DIVISION-I, R.T.O., PESHAWAR and another 		Sales Tax Act (VII of 1990)
3 , 3(3)(a), 11(2), 8(1)(d), 8(l)(c)(a), 21(2), 33, 34 , 36(1)		 2012 PTD 1113
Appellate Tribunal Inland Revenue 2012 C.I.R. (LEGAL) R.T.O., FAISALABAD
Vs
Messrs KAMAL SPINNING MILLS (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
10, 21, 36 , 46		 2012 PTD 1120
Appellate Tribunal Inland Revenue 2012 Messrs ZAHID JEE TEXTILE MILLS LTD., FAISALABAD
Vs
COMMISSIONER (APPEALS) INLAND REVENUE (R.T.O.), FAISALABAD 		Sales Tax Act (VII of 1990)
30, 36(3), 11(5), 2(18) , 33(13)		 2012 PTD 1123
Federal Tax Ombudsman 2012 SHAHZAD ANWAR SHEIKH
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
37 , 38		 2012 PTD 1265
Appellate Tribunal Inland Revenue 2012 Messrs PAK ARAB FERTILIZERS LTD., LAHORE
Vs
C.I.R., ZONE-II, R.T.O., MULTAN 		Sales Tax Act (VII of 1990)
8 , 8(1)(a)		 2012 PTD 1316
Appellate Tribunal Inland Revenue 2012 Messrs NASEEM PLASTIC HOUSE, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
46 ,30, 11, 36, 45		 2012 PTD 1335
Federal Tax Ombudsman 2012 SHOAIB AHMAD, MUHAMMAD ALI COTTON WASTE FACTORY, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
21 , 2(17)		 2012 PTD 1343
Appellate Tribunal Inland Revenue 2012 C.I.R., R.T.O., FAISALABAD
Vs
Messrs UMER ABDULLAH TEXTILES, FAISALABAD 		Sales Tax Act (VII of 1990)
2 , 2(37), 2(14), 4, 7, 8, 8A, 10, 11(2), 21, 22, 26, 34, 36(1) , 73		 2012 PTD 1736
Appellate Tribunal Inland Revenue 2012 C.I.R., R.T.O., FAISALABAD
Vs
Messrs KAY AND EMMS (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
21		 2012 PTD 1749
Appellate Tribunal Inland Revenue 2012 Messrs CHISTIA SUGAR MILLS LTD., SARGODHA
Vs
COLLECTOR (ADJUDICATION) SALES TAX, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
3 , 3(1A) , 2(25)		 2012 PTD 1909
Lahore High Court 2012 Khawaja SHAHBAZ AHMED
Vs
DEPUTY DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, RANGE OFFICE, GUJRANWALA and another 		Sales Tax Act (VII of 1990)
2 , 2(37), 3, 6, 7, 22, 23, 33(2), (5), (6), (8), (11), (13) , (16), 38 , 73		 2012 PTD 1361
107 TAX 301
2012 PTCL 9
Appellate Tribunal Inland Revenue 2012 Messrs HAQ BAHOO SUGAR MILLS (PVT.) LTD., LAHORE and others
Vs
C.I.R. (APPEALS-II) R.T.O., LAHORE and others 		Sales Tax Act (VII of 1990)
2, 2(37), 8A		 2012 PTD 1897
2013 TAX 216
Appellate Tribunal Inland Revenue 2012 M/s. Polymer Marketing (Pvt.) Ltd., Lahore
Vs
The DCIR, Unit-06, Zone-VII, RTO-II, Lahore 		Sales Tax Act (VII of 1990)
8, 8(1) (ca)		 106 TAX 378
2012 PTCL 681
Appellate Tribunal Inland Revenue 2012 Messrs KAMAL SPINNING MILLS, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
30 , 7		 2012 PTD 858
106 TAX 245
Sindh High Court 2012 Messrs FAUJI OIL TERMINAL AND DISTRIBUTION COMPANY LTD. through General Manager
Vs
PAKISTAN through Secretary, Revenue Division, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
11, 26, 34, 36(1)		 2012 PTD 1762
106 TAX 236
Lahore High Court 2012 Messrs SETHI AND SETHI SONS through Humayun Khan
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others 		Sales Tax Act (VII of 1990)
37		 2012 PTD 1869
(2012)106 TAX 187
2012 PTCL 608
Lahore High Court 2012 Messrs CHENONE STORES LTD. through Executive Director (Finance Accounts)
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others 		Sales Tax Act (VII of 1990)
25(20, 72B		 2012 PTD 1815
(2012)106 TAX 109
2013 PTCL 1
Appellate Tribunal Inland Revenue 2012 Messrs TIWANA ENTERPRISES, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
46 		2012 PTD 334
106 TAX 107
Appellate Tribunal Inland Revenue 2012 ADDITIONAL DIRECTOR INTELLIGENCE AND INVESTIGATION, F.B.R., LAHORE
Vs
Messrs PRIME PVC FACTORY, MULTAN 		Sales Tax Act (VII of 1990)
2 , 2(37), 3, 21, 36 , 47		 2012 PTD 93
106 TAX 96
Appellate Tribunal Inland Revenue 2012 COMMISSIONER (LEGAL DIVISION) INLAND REVENUE (RTO), FAISALABAD
Vs
Messrs ZAHID JEE FABRICS (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
30, 11, 36(1) , 45 		2012 PTD 1040
Islamabad High Court 2012 Messrs PAKISTAN ORDINANCE FACTORIES (POF) WAH, CANTT
Vs
COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE ADJUDICATION), ISLAMABAD and others 		Sales Tax Act (VII of 1990)
11 ,36(1)		 2012 PTD 1016
2012 TAX 65 106 TAX 65
Islamabad High Court 2012 FIVE STAR BUILDING MATERIALS AND GEN. ORDER SUPPLIERS and another
Vs
FEDERATION OF PAKISTAN through Secretary, Islamabad and 6 others 		Sales Tax Act (VII of 1990)
11(4), 33, 34, 36(3), 46 		2012 PTD 999
Appellate Tribunal Inland Revenue 2012 Messrs ISLAMABAD ELECTRIC SUPPLY COMPANY LTD.
Vs
COMMISSIONER INLAND REVENUE, (LEGAL), ISLAMABAD and another 		Sales Tax Act (VII of 1990)
13, 3(1) (a), 3(3)(a), 2(14)(e), 2(41), 2(39), 6, 7, 8, 22, 23, 26(1), 33, 34 , 61A		 2012 PTD 246
106 TAX 30
Appellate Tribunal Inland Revenue 2012
Vs
 Sales Tax Act (VII of 1990)
3 , 3(1) , 36(1)		 2012 TAX 24
106 TAX 24
Appellate Tribunal Inland Revenue 2012
Vs
 Sales Tax Act (VII of 1990)
3
106 TAX 1
Appellate Tribunal Inland Revenue 2012 C.I.R., ZONE-I, R.T.O., KARACHI
Vs
Messrs CENTURY -- 21 SPORTSWEAR, KARACHI 		Sales Tax Act (VII of 1990)
24, 36(1), 25, 33 , 73		 2012 PTD 153
(2012)105 TAX 498
Appellate Tribunal Inland Revenue 2012 Messrs ISLAMABAD AUTOS, RAWALPINDI
Vs
C.I.R., R.T.O., RAWALPINDI 		Sales Tax Act (VII of 1990)
11, 11(2), 7, 8(1)(ca), 21, 33(5), 36(1) 		2012 PTD 864
(2012)105 TAX 479
Appellate Tribunal Inland Revenue 2012 Messrs PEACOCK RESTAURANT, MOTORWAY SERVICE AREA, (SOUTH), CHAKWAL
Vs
COMMISSIONER INLAND REVENUE, (APPEALS-III), ISLAMABAD and another 		Sales Tax Act (VII of 1990)
11 , 2(41) ,3		 (2012 PTD 478
2012)105 TAX 386
2012 PTCL 663
Appellate Tribunal Inland Revenue 2012 Messrs KRUDDSON (PVT.) LTD., KARACHI
Vs
COLLECTOR SALES TAX (ENFORCEMENT), KARACHI 		Sales Tax Act (VII of 1990)
45 ,45-A, 2(46), 2(37), 3, 6, 11, 22, 23, 26, 33, 36(1), 37-A(4), 37-B ,37-C (1) (a) (c), 45(3), 45-A, 40 ,40A		 2012 PTD 162
(2012)105 TAX 362
Appellate Tribunal Inland Revenue 2012 Messrs CHENAB BOARD, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
5, 5-B		 2012 PTD 941
Appellate Tribunal Inland Revenue 2012 C.I.R., ZONE-II, R.T.O., KARACHI
Vs
Messrs H.R. COTTON INDUSTRIES, KARACHI 		Sales Tax Act (VII of 1990)
7		 2011 PTD 2712
(2012)105 TAX 351
Federal Tax Ombudsman 2012 Messrs TELECOM ENGINEERING AND CONSULTANCY HOUSE (PVT.) LTD.,
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
3		 2011 PTD 2462
(2012)105 TAX 233
Appellate Tribunal Inland Revenue 2011 Messrs SUFI WEAVING INDUSTRIES (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF CUSTOMS, FEDERAL EXCISE AND SALES TAX FAISALABAD and others 		Sales Tax Act (VII of 1990)
10(4), 11(2), 46, 66 , 73 		2011 PTD 2783
Federal Tax Ombudsman 2011 Malik GUL MUHAMMAD AWAN and others
Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Finance and 7 others 		Sales Tax Act (VII of 1990)
35 , 35-A , 48		 2011 PTD 2325
2012 PTCL 301
Federal Tax Ombudsman 2011 M. Imran Shah, Staff Officer (CIR) Departmental
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 66, 67		 2011 PTD 2064
Federal Tax Ombudsman 2011 Syed TAHIR HAIDER
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD Complaint 		Sales Tax Act (VII of 1990)
33, 34A		 2011 PTD 1170
Appellate Tribunal Inland Revenue 2011 Messrs DILPASAND HOSIERY, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
36		 2011 PTD 1978
2012 PTCL 210
Federal Tax Ombudsman 2011 Messrs RIAZ SAJJAD POLYPROPYLENE (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
37, 37-A(4), 38, 66 , 67		 2011 PTD 1192
Supreme Court of Pakistan 2011 DIRECTOR FBR, INTELLIGENCE AND INVESTIGATION DIRECTORATE, LAHORE
Vs
AKHTAR ZAMAN KHAN and others 		Sales Tax Act (VII of 1990)
33 , 33(1)(5)(12)(13) , (18)
2011 SCMR 1951
Federal Tax Ombudsman 2011 ASLAM PERVAIZ
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
66, 67		 2011 PTD 1260
Appellate Tribunal Inland Revenue 2011 Messrs FLYING BOARD AND PAPER PRODUCTS LIMITED, LAHORE
Vs
COLLECTOR, SALES TAX, LAHORE 		Sales Tax Act (VII of 1990)
7, Third Sched		 2011 PTD 1943
Federal Tax Ombudsman 2011 Messrs LATIF TEXTILE MILLS (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 66		 2011 PTD 1368
Appellate Tribunal Inland Revenue 2011 Messrs M. HAYAT & BROTHERS (PVT.) LTD., PESHAWAR
Vs
ADDITIONAL COLLECTOR, SALES TAX, PESHAWAR 		Sales Tax Act (VII of 1990)
36, 46		 2011 PTD 1904
Federal Tax Ombudsman 2011 Messrs SALEEM TEXTILE, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10		 2011 PTD 1416
Appellate Tribunal Inland Revenue 2011 Messrs SUNRISE FOOD INDUSTRY, FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
10		 2011 PTD 1888
Federal Tax Ombudsman 2011 MUHAMMAD JAMEEL and others
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10		 2011 PTD 1429
Karachi High Court 2011 NADEEM AHMED KHAN and 2 others
Vs
THE STATE 		Sales Tax Act (VII of 1990)
2 , 561-A, 265-C , 265-K , 2(37), 3, 6, 7, 11, 14, 15, 22, 23, 26, 34 , 36
2011 YLR 1797
Appellate Tribunal Inland Revenue 2011 Messrs COTTON ARTS (PVT.) LTD.
Vs
COLLECTOR SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
2, 2(47), 7-A , 46		 2011 PTD 1548
Federal Tax Ombudsman 2011 Messrs PESHAWAR ELECTRIC SUPPLY COMPANY (PVT.) LTD., PESHAWAR
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11, 11(2), 33(5), 34(1), 36(3) , 74		 2011 PTD 1658
Federal Tax Ombudsman 2011 Messrs SANA TRADERS, ISLAMABAD
Vs
Messrs SANA TRADERS, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 66, 67		 2011 PTD 1621
Appellate Tribunal Inland Revenue 2011 Messrs MYKA STEEL (PVT) LTD
Vs
COLLECTOR, SALES TAX & FEDERAL EXCISE, PESHAWAR and another 		Sales Tax Act (VII of 1990)
2, 2(46), 33(2-cc), 34, 36, 45 ,46		 2011 PTD 1588
Supreme Court of Pakistan 2011 FEDERATION OF PAKISTAN through Secretary, Federal Board of Revenue, Islamabad and others
Vs
Messrs NEW AMMUR INDUSTRIES, LAHORE 		Sales Tax Act (VII of 1990)
45-A
2011 SCMR 1414
Appellate Tribunal Inland Revenue 2011 COLLECTOR SALES TAX AND FEDERAL EXCISE, RTO, FAISALABAD
Vs
Messrs KAMAL FABRICS, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 21, 46, 66 , 67 		2011 PTD 1143
Appellate Tribunal Inland Revenue 2011 Messrs AMTEX LTD., FAISALABAD
Vs
CIR (RTO), FAISALABAD 		Sales Tax Act (VII of 1990)
45		 2011 PTD 1140
Karachi High Court 2011 Messrs UNITED EXPORTS COMPANY, KARACHI
Vs
REGIONAL TAX OFFICER through Commissioner, Enforcement and Collection Division (I), Karachi 		Sales Tax Act (VII of 1990)
66		 2011 PTD 1128
2011 PTR 55
Appellate Tribunal Inland Revenue 2011 HABIB CALICO WEAVING INDUSTRIES (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
3, 6, 7, 11, 22, 23, 26 , 46		 2011 PTD 1124
Appellate Tribunal Inland Revenue 2011 Messrs AL-REHMAT TEXTILES (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
66, 7, 10, 23, 46, , 73		 2011 PTD 1108
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2011 COLLECTOR OF SALES TAX (RTO), FAISALABAD
Vs
Messrs KEY AND EMMS (PVT.) LTD, FAISALABAD 		Sales Tax Act (VII of 1990)
4, 10, 46, 66 , 674		 2011 PTD 1120
Appellate Tribunal Inland Revenue 2011 Messrs MUMTAZ GHANI TEXTILE (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 46		 2011 PTD 1087
Appellate Tribunal Inland Revenue 2011 Messrs MUMTAZ GHANI TEXTILES (PVT.) LTD., FAISALABAD
Vs
C.I.R.(A), (R.T.O.), FAISALABAD 		Sales Tax Act (VII of 1990)
10, 11, 36, 46		 2011 PTD 1073
Appellate Tribunal Inland Revenue 2011 Messrs BASHIR PRNTING (PVT.) LIMTED
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
45, 10		 2011 PTD 1069
Appellate Tribunal Inland Revenue 2011 Messrs INNOVATIVE IMPEX, KARACHI
Vs
COLLECTOR CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), KARACHI 		Sales Tax Act (VII of 1990)
67, 10, 11, 45-B, 46, 66, 67 , 73		 2011 PTD 1010
Appellate Tribunal Inland Revenue 2011 Messrs SALFI TEXTILE MILLS LIMITED
Vs
COLLECTOR (APPEALS) and others 		Sales Tax Act (VII of 1990)
10, 10(4), 11, 2(14), 7, 8(1), 26, 33(17), 36, 37 ,67		 2011 PTD 952
Appellate Tribunal Inland Revenue 2011 Messrs TAJ PROCESSING INDUSTRIES (PVT) LTD
Vs
C.I.R. (R.T.O.), FAISALABAD 		Sales Tax Act (VII of 1990)
46		 2011 PTD 1625
Appellate Tribunal Inland Revenue 2011 Messrs AMTEX LIMITED, FAISALABAD
Vs
COLLECTOR SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
8, 45, 11(2), 4,7, 8(1), 10, 26 , 36		 2011 PTD 923
Appellate Tribunal Inland Revenue 2011 COLLECTOR OF SALES TAX, FAISLABAD
Vs
Messrs BASHIR PRINTING INDUS., FAISALABAD 		Sales Tax Act (VII of 1990)
10, 46		 2011 PTD 1645
Appellate Tribunal Inland Revenue 2011 I.A. TEXTILES, FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 3, 7 , 21		 2011 PTD 912
Appellate Tribunal Inland Revenue 2011 Messrs IMPEX COLOUR LABORATORIES, NOWSHERA
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11, 13, 14, 21 , 36		 2011 PTD 1647
Appellate Tribunal Inland Revenue 2011 Messrs NIAGRA MILLS (PVT.) LTD, FAISALABAD---Appellant
Vs
COLLECTOR (APPEALS), FAISALABAD and 2 others---Respondents 		Sales Tax Act (VII of 1990)
10, 46, 73		 2011 PTD 1656
Appellate Tribunal Inland Revenue 2011 Messrs DAWOOD EXPORTS (PVT.) LTD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
8, 10, 4, 7 , 26		 2011 PTD 843
Appellate Tribunal Inland Revenue 2011 Messrs BASHIR PRINTING INDUSTRIES (PVT.) LTD., FAISALABAD
Vs
C.I.R. (RTO), FAISALABAD 		Sales Tax Act (VII of 1990)
10, 2(14)(37), 10, 11(2), 33(11), 34, 36 , 46		 2011 PTD 1669
Appellate Tribunal Inland Revenue 2011 Messrs J.K. SONS (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
2(14), 4, 7, 8, 10(4), 11(2), 26, 33(11)(a)(c), 73 		2011 PTD 838
Appellate Tribunal Inland Revenue 2011 Messrs INTERLOOP (PVT.) LTD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
46, 10, 11, 45(1)(iii)		 2011 PTD 1680
Appellate Tribunal Inland Revenue 2011 Messrs MASTER POLY PLAST IND., GUJRANWALA
Vs
C.I.R., R.T.O., GUJRANWALA 		Sales Tax Act (VII of 1990)
11, 33, 34, 36 , 46		 2011 PTD 1877
Inland Revenue Appellate Tribunal 2011 Messrs F.S. CORPORATION, LAHORE
Vs
COLLECTOR OF SALES TAX, LAHORE 		Sales Tax Act (VII of 1990)
2(37)		 2011 PTD 804
Appellate Tribunal Inland Revenue 2011 COLLECTORATE OF SALES TAX AND FEDERAL EXCISE, FAISALABAD
Vs
Messrs MIAN GHOUS BUX (PVT.) LTD., FAISALABAD and another 		Sales Tax Act (VII of 1990)
10		 2011 PTD 2124
Appellate Tribunal Inland Revenue 2011 Messrs ALBERTA SPORTS (PVT.) LTD. SIALKOT
Vs
C.I.R., R.T.O., SIALKOT 		Sales Tax Act (VII of 1990)
11		 2011 PTD 2169
Appellate Tribunal Inland Revenue 2011 Messrs IMRAN PIPE MILLS (PVT.) LTD., LAHORE
Vs
COLLECTOR CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), LAHORE and another 		Sales Tax Act (VII of 1990)
74, 33(5), 46, 73		 2011 PTD 2171
Federal Tax Ombudsman 2011 Messrs ART WEAVERS, ATTOCK
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36		 2011 PTD 2197
Appellate Tribunal Inland Revenue 2011 Messrs ANMOL PAPER MILLS (PVT.) LTD., LAHORE
Vs
C.I.R., (LEGAL DIVISION) R.T.O., LAHORE 		Sales Tax Act (VII of 1990)
36 ,36 (3) , 45B (2)		 2011 PTD 2216
Appellate Tribunal Inland Revenue 2011 Messrs FLYING CEMENT COMPANY LIMITED, LAHORE
Vs
COLLECTOR SALES TAX AND FEDERAL EXCISE, LTU, LAHORE 		Sales Tax Act (VII of 1990)
7, 11, 25, 32-A, 33, 34, 36 , 46		 2011 PTD 2459
Appellate Tribunal Inland Revenue 2011 PASBAN COTTON INDUSTRIES (PVT.) LTD, BAHAWALNAGAR
Vs
COLLECTOR, R.T.O., MULTAN 		Sales Tax Act (VII of 1990)
11, 36 , 46		 2011 PTD 2470
Inland Revenue Appellate Tribunal 2011 COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, MULTAN
Vs
Messrs NAEEM CORPORATION, MULTAN 		Sales Tax Act (VII of 1990)
11, 2(9)(37); 3, 3-1A, 23, 26, 37(C), 71, 33, 34 ,36(1)(2)		 2011 PTD 2538
Appellate Tribunal Inland Revenue 2011 Messrs ZAHID JEE TEXTILE MILLS LTD., FAISALABAD
Vs
COLLECTOR (APPEALS), FAISALABAD 		Sales Tax Act (VII of 1990)
10 , 10, 2(14), 4, 7, 8(1), 11(2) , 26		 2011 PTD 2619
Appellate Tribunal Inland Revenue 2011 Messrs PREMIER SUGAR MILLS & DISTILLERY CO. LTD., MARDAN
Vs
ASSISTANT COLLECTOR (ADJUDICATION), PESHAWAR and another 		Sales Tax Act (VII of 1990)
7		 2011 PTD 2770
Appellate Tribunal Inland Revenue 2011 Messrs MODEL STEEL ENTERPRISES (PVT.) LTD., LAHORE
Vs
COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX (ADJUDICATION), LAHORE 		Sales Tax Act (VII of 1990)
3, 6, 7, 11(2)(4), 22, 23, 26, 33, 36 , 46---S.R.O. 501(7)/94		 2011 PTD 2788
Karachi High Court 2011 KARACHI SHIPYARD AND ENGINEERING WORKS LTD
Vs
GOVERNMENT OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
4, 7, 8 , 47 		2011 PTD 1652
2011 PTCL 504
Appellate Tribunal Inland Revenue 2011 Messrs NIAGRA MILLS (PVT.) LIMITED, FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 10(4) , 11, 66, 8(1) (a) 		2011 PTD 483
Appellate Tribunal Inland Revenue 2011 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs SUN RISE FOOD INDUSTRY, FAISALABAD 		Sales Tax Act (VII of 1990)
46 , 8		 2011 PTD 20
2011 PTCL 475
Inland Revenue Appellate Tribunal 2011 Messrs IHSAN YOUSUF TEXTILES (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
45(2), 36 		2011 PTD 454
2011 PTCL 526
Appellate Tribunal Inland Revenue 2011 COLLECTORATE OF SALES TAX AND FEDERAL EXCISE, FAISALABAD
Vs
Messrs ZAHEER SOAP FACTORY, FAISALABAD 		Sales Tax Act (VII of 1990)
46, 46 (1) , 32(2) 		2011 PTD 429
Inland Revenue Appellate Tribunal 2011 Messrs JEEA TEXTILES (PVT.) LTD., FAISALABAD
Vs
COLLECTOR, SALES TAX AND FEDERAL EXCISE, FAISALABAD and others 		Sales Tax Act (VII of 1990)
11, 7, 10, 11, 33, 45 , 46		 2011 PTD 405
Appellate Tribunal Inland Revenue 2011 Messrs MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN
Vs
COLLECTOR OF CUSTOMS SALES TAX AND FEDERAL EXCISE and 3 others 		Sales Tax Act (VII of 1990)
7, 8, 10, 11, 33, 46 , 73		 2011 PTD 401
Inland Revenue Appellate Tribunal 2011 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
10, 10, 33(2)(cc), 46		 2011 PTD 284
Customs, Central Excise and Sales Tax Appellate Tribunal 2011 Messrs AGP (PVT.) LTD
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI 		Sales Tax Act (VII of 1990)
13		 2011 PTD 110
Inland Revenue Appellate Tribunal 2011 Messrs AFTAB SOAP FACTORY (PVT.) LTD., FAISALABAD
Vs
C.I.T., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
36, 46		 2011 PTD 36
Appellate Tribunal Inland Revenue 2011 Messrs NAVEED ENTERPRISES, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Sales Tax Act (VII of 1990)
3, 7, 11 , 46		 2011 PTD 31
Appellate Tribunal Inland Revenue 2011 Messrs YOUSAF SUGAR MILLS
Vs
COLLECTOR SALES TAX AND FEDERAL EXCISE, LTU, LAHORE 		Sales Tax Act (VII of 1990)
7		 2011 PTD 633
2010 PTCL 1128
Appellate Tribunal Inland Revenue 2011 Messrs EN EM ENTERPRISES
Vs
ADDITIONAL COLLECTOR OF SALES TAX AND CENTRAL EXCISE, (ADJUDICATION), LAHORE 		Sales Tax Act (VII of 1990)
11, 11(4), 11(2), 36 , 45		 2011 PTD 619
2010 PTCL 1119
Appellate Tribunal Inland Revenue 2011 Messrs AES PAK GEN (PVT.) COMPANY and others
Vs
COLLECTOR OF SALES TAX, MULTAN 		Sales Tax Act (VII of 1990)
46, 7, 8		 2011 PTD 1766
105 TAX 345
Appellate Tribunal Inland Revenue 2011 Messrs SUPREME TEC. INTERNATIONAL, KOT ADDU
Vs
C.I.R. (RTO), MULTAN 		Sales Tax Act (VII of 1990)
46		 2011 PTD 1793
(2012)105 TAX 193
Appellate Tribunal Inland Revenue 2011 Messrs MEHR DASTGIR TEXTILE MILLS LTD., MULTAN
Vs
COLLECTOR SALES TAX, MULTAN 		Sales Tax Act (VII of 1990)
7, 26, 36		 2011 PTD 2822
(2012)105 TAX 148
Appellate Tribunal Inland Revenue 2011 Sh. M. IJAZ & COMPANY, LAHORE
Vs
COLLECTOR OF SALES TAX, LAHORE 		Sales Tax Act (VII of 1990)
37		 2011 PTD 1813
(2012)105 TAX 136
Lahore High Court 2011 PLYFO INDUSTRIES (PVT.) LTD., GUJRANWALA through Director
Vs
ASSISTANT COLLECTOR (AUDIT-I), SALES TAX AND FEDERAL EXCISE, GUJJRANWALA and 2 others 		Sales Tax Act (VII of 1990)
30, 31, 32, 45, 45-A		 2011 PTD 2795
(2012)105 TAX 70
Appellate Tribunal Inland Revenue 2011 Messrs JARIT INTERNATIONAL, SIALKOT
Vs
COLLECTOR (APPEALS), CUSTOMS, SALES TAX AND FEDERAL EXCISE, GUJRANWALA 		Sales Tax Act (VII of 1990)
2, 2(37) , 2(18), 10, 7, 8(1)(d) ,23, 873, 33, (16)		 2011 PTD 2679
104 TAX 349
Appellate Tribunal Inland Revenue 2011 Messrs ASHAR INTERNATIONAL (PVT.) LTD., FAISALABAD
Vs
C.I.R., FAISALABAD 		Sales Tax Act (VII of 1990)
2(37), 10, 21, 33, 34, 36, 45A, 66		 2011 PTD 2347
(2011)104 TAX 337
2013 PTCL 786
Appellate Tribunal Inland Revenue 2011 MUHAMMAD MUTI-UR-RAHMAN'
Vs
COLLECTOR OF SALES TAX (APPEALS), LAHORE 		Sales Tax Act (VII of 1990)
65		 2011 PTD 1844
104 TAX 322
Sindh High Court 2011 Messrs ALUMINUM PROCESSING INDUSTRIAL INTERNATIONAL (PVT.) LTD. through Manager
Vs
PAKISTAN through Chairman, Central Board of Revenue, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
45, 45A, 45B, 46 , 72		 2011 PTD 2128
104 TAX 299
2012 PTCL 92
Sindh High Court 2011 FAISAL ELAHI and another
Vs
THE STATE 		Sales Tax Act (VII of 1990)
2, 2(37) , 33		 2011 PTD 2714
2012 PTCL 236
Appellate Tribunal Inland Revenue 2011 Messrs PAKISTAN TELEVISION CORPORATION LTD. (P.T.V.C.L.), ISLAMABAD
Vs
COLLECTOR (ADJUDICATION), COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE and 2 others 		Sales Tax Act (VII of 1990)
3, 6, 14, 23, 26, 33(2cc), 33(3) & 36(2)		 2011 PTD 1513
104 TAX 282
Appellate Tribunal Inland Revenue 2011 COMMISSIONER INLAND REVENUE (LEGAL), R.T.O., HYDERABAD
Vs
COMMISSIONER INLAND REVENUE (APPEALS-III), KARACHI and another 		Sales Tax Act (VII of 1990)
7, 11, 36, 34 , 46		 2011 PTD 1966
104 TAX 277
Appellate Tribunal Inland Revenue 2011 Messrs SAFINA IMPEX, ISLAMABAD and others
Vs
COLLECTOR SALE TAX, RAWALPINDI 		Sales Tax Act (VII of 1990)
10, 10(2)(4) , 73, 45, 12		 2011 PTD 2072
104 TAX 252
Appellate Tribunal Inland Revenue 2011 COLLECTOR, CUSTOMS, SALES TAX AND FEDERAL EXCISE, QUETTA through Additional Collector, Sales Tax, Hub, Balochistan
Vs
COLLECTOR OF SALES TAX (APPEALS), QUETTA and another 		Sales Tax Act (VII of 1990)
10, 7		 2011 PTD 1932
104 TAX 247
Appellate Tribunal Inland Revenue 2011 Messrs KONNECT HOLDEN (PVT.) LTD., ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, (AUDIT), LTU, ISLAMABAD and 4 others 		Sales Tax Act (VII of 1990)
3, 3 , 4(c), 11, 4		 2011 PTD 1868
104 TAX 175
Appellate Tribunal Inland Revenue 2011 Messrs EM EM ENTERPRISES, KARACHI
Vs
COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), KARACHI 		Sales Tax Act (VII of 1990)
3, 3(3)(a)(b), 10 , 7, 21 		2011 PTD 1883
104 TAX 170
Federal Tax Ombudsman 2011 Messrs SANA TRADERS, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 66 , 67		 2011 PTD 1162
Appellate Tribunal Inland Revenue 2011 Messrs COSY INTERNATIONAL (PVT.) LIMITED, FAISALABAD
Vs
COLLECTOR SALES TAX, RTO, FAISALABAD 		Sales Tax Act (VII of 1990)
11, 11(2), 10		 2011 PTD 1062
Appellate Tribunal Inland Revenue 2011 Messrs UNITED DISTRIBUTORS, MULTAN
Vs
COLLECTOR OF SALES TAX & FEDERAL EXCISE, MULTAN and others 		Sales Tax Act (VII of 1990)
38, 2(14), 2(37), 7(1), 7(2)(i), 8(1)(d), 10, 21(2), 25, 26(1), 33, 34 , 73		 2011 PTD 866
Inland Revenue Appellate Tribunal 2011 Messrs AL-FATEH TRADERS, KARACHI
Vs
COLLECTOR, CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEAL), KARACHI 		Sales Tax Act (VII of 1990)
73, 11(2), 34 , 36		 2011 PTD 2194
104 TAX 167
Appellate Tribunal Inland Revenue 2011 Messrs SHAMA EXPORTS (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 26, 73, 24
Appellate Tribunal Inland Revenue 2011 Messrs ADNAN HONDA CENTRE, KAMRA
Vs
COLLECTOR (APPEALS) SALES TAX AND FEDERAL EXCISE, R.T.O., RAWALPINDI 		Sales Tax Act (VII of 1990)
3, 6, 26, 33, 34 , 36(1)		 2011 PTD 2180
104 TAX 161
Appellate Tribunal Inland Revenue 2011 Messrs SHAMA EXPORTS (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 26, 73, 24		 2011 PTD 2090
2011 PTCL 785
Appellate Tribunal Inland Revenue 2011 Messrs JAMAL NAVEED PAPER MILLS, KHANEWAL
Vs
COMMISSIONER INLAND REVENUE, MULTAN 		Sales Tax Act (VII of 1990)
2, 2(46), 7, 11 , 46		 2011 PTD 1399
104 TAX 114
Appellate Tribunal Inland Revenue 2011 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs SHAMSHAD TEXTILE MILLS (PVT.) LIMITED, FAISALABAD 		Sales Tax Act (VII of 1990)
10		 2011 PTD 543
Appellate Tribunal Inland Revenue 2011 Messrs AL-KISSAN SIZING INDUSTRIES, FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
33, 33(3)(c) , 2(5)		 2011 PTD 770
104 TAX 78
Appellate Tribunal Inland Revenue 2011 Messrs COSY INTERNATIONAL (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX (RTO), FAISALABAD and another 		Sales Tax Act (VII of 1990)
45, 11 (2) , 45B		 2011 PTD 456
Appellate Tribunal Inland Revenue 2011 Messrs AZIZ BROTHERS, RAWALPINDI
Vs
COLLECTOR SALES TAX, RAWALPINDI 		Sales Tax Act (VII of 1990)
3, 3(1)(3), 2(25), 2(47), 6(2), 7, 8,46, 45, 14, 21, 22(1), 23, 25, 26, 34, 36(1), 45-B(2), 49 , 53 		2011 PTD 1505
104 TAX 5
Peshawar High Court 2011 Messrs NATIONAL STEEL MILLS AND RE-ROLLERS (PVT.) LTD., HATTAR
Vs
COLLECTOR, SALES TAX AND FEDERAL EXCISE, PESHAWAR 		Sales Tax Act (VII of 1990)
45, 46, 45B		 2011 PTD 1076
(2011)103 TAX 377
Appellate Tribunal Inland Revenue 2011 Messrs PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA), LAHORE
Vs
C.I.R., LARGE TAXPAYERS UNIT, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
45, 45B (3), 8(1))d) , 8A , 25(1), 3, 26, 11 		2011 PTD 808
103 TAX 332
Appellate Tribunal Inland Revenue 2011 CIR, PESHAWAR
Vs
Messrs WAHEED HAFIZ GHEE INDUSTRY, HATTAR 		Sales Tax Act (VII of 1990)
10, 7, 8, 26 , 73, 11,45-B(3)		 2011 PTD 773
103 TAX 302
Appellate Tribunal Inland Revenue 2011 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs SUN RISE FOOD INDUSTRY, FAISALABAD 		Sales Tax Act (VII of 1990)
11, 11(2)		 2011 PTD 731
103 TAX 286
Lahore High Court 2011 Messrs Z & J HYGIENIC PRODUCTS (PVT.) LTD
Vs
COLLECTOR SALES TAX 		Sales Tax Act (VII of 1990)
38, , 38-A, 40 , 40-A		 2011 PTD 697
103 TAX 281
Appellate Tribunal Inland Revenue 2011 Messrs CRESCENT COTTON PRODUCTS, FAISALABAD
Vs
COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD 		Sales Tax Act (VII of 1990)
73, 10 (4), 11(2), 8(1), 7, 4, 2(14), 22, 23, 26, 33(11) (c) 		2011 PTD 801
103 TAX 250
Appellate Tribunal Inland Revenue 2011 Messrs COLLECTOR OF SALES TAX, MULTAN
Vs
Messrs MUGHEES TEXTILE, MULTAN 		Sales Tax Act (VII of 1990)
38, 2(14), 2(37), 7(1), 7(2)(I), 8(1)(D), 1021(2), 25, 26(1), 33, 36(1), 37A , 73		 2011 PTD 791
103 TAX 245
Appellate Tribunal Inland Revenue 2011 Messrs COSY INTERNATIONAL (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX (RTO), FAISALABAD 		Sales Tax Act (VII of 1990)
11, 11(4)		 2011 PTD 726
103 TAX 240
Appellate Tribunal Inland Revenue 2011 Messrs SWEETY TEXTILES (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD 		Sales Tax Act (VII of 1990)
11, 11(2), 2(14), 4, 7, 8(1), 10 , 26 		2011 PTD 703
103 TAX 235
Appellate Tribunal Inland Revenue 2011 Messrs BISMILLAH FABRICS, FAISALABAD
Vs
COLLECTOR OF SALES TAX (RTO), FAISALABAD 		Sales Tax Act (VII of 1990)
11, 11(2), 46 		2011 PTD 738
103 TAX 229
Appellate Tribunal Inland Revenue 2011 Messrs HABIB JUTE MILLS LTD.., KHUSHAB
Vs
COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD 		Sales Tax Act (VII of 1990)
26, 1(2), 2(14), 4, 7, 8(1), 10		 2011 PTD 717
103 TAX 226
Peshawar High Court 2011 M/S. DELTA CNG STATION, PESHAWAR
Vs
FEDERATION OF PAKISTAN, THROUGH SECRETARY LAW, ISLAMABAD & 5 OTHERS 		Sales Tax Act, 1990
3, 7, 7-A		 2011 PTD 104
(2011)103 TAX 216
2011 PTCL 467
Appellate Tribunal Inland Revenue 2011 Messrs FATIMA FAZAL TEXTILE MILLS (PVT.) LTD., ISLAMABAD
Vs
CIR (A), LTU, ISLAMABAD 		Sales Tax Act (VII of 1990)
36, 36(2)		 2011 PTD 677
103 TAX 193
Appellate Tribunal Inland Revenue 2011 Messrs CRESCENT TEXTILE MILLS LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 10(4), 11(2), 4, 7, 8(1), 26 , 73, 21(2) & 7(2), 26, 73		 2011 PTD 653
103 TAX 179
Lahore High Court 2011 Messrs FMC UNITED PVT. LTD. through Company Secretary
Vs
FEDERATION OF PAKISTAN through Secretary of Finance and 3 others 		Sales Tax Act (VII of 1990)
7, 7A, 8, 10(1)		 2011 PTD 346
103 TAX 150
Appellate Tribunal Inland Revenue 2011 Messrs MEDIA TIMES (PVT.) LIMITED, LAHORE
Vs
COLLECTOR OF SALES TAX, LAHORE 		Sales Tax Act (VII of 1990)
13, Sixth Sched		 2011 PTD 491
103 TAX 143
Inland Revenue Appellate Tribunal 2011 Messrs MADINA TRADERS, KAMOKE
Vs
COLLECTOR OF SALES TAX, LAHORE 		Sales Tax Act (VII of 1990)
45B, ,2(46)(b)(e),33,34		 2011 PTD 460
103 TAX 132
Income-tax Appellate Tribunal Pakistan 2011 COLLECTOR OF SALES TAX, FAISALABAD
Vs
MIAN GHOUS BUX (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
45B, 10(4), 11(2), 7, 8 , 26		 2011 PTD 424
103 TAX 108
Inland Revenue Appellate Tribunal of Pakistan 2011 Messrs CHAUDHRY BROTHERS COTTON INDUSTRIES, BAHAWALPUR
Vs
COLLECTOR (APPEALS) (REFUND), CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN 		Sales Tax Act (VII of 1990)
46, 66		 2011 PTD 212
103 TAX 57
Appellate Tribunal Inland Revenue 2011
Vs
 Sales Tax Act (VII of 1990)
45-B, 45		 2011 PTD 788
102 TAX 591
Appellate Tribunal Inland Revenue 2011
Vs
 Sales Tax Act (VII of 1990)
2, 2(46) , 3		 2011 PTD 795
102 TAX 547
Income-tax Appellate Tribunal Pakistan 2011
Vs
 Sales Tax Act (VII of 1990)
2(37), 2(14), 6, 7, 8, 8A, 21(2), 22, 33(1), 34(c), 73 		2011 PTD 162
102 TAX 240
Appellate Tribunal Inland Revenue 2011 C.I.R. (LEGAL), RTO, RAWALPINDI
Vs
Messrs H.S. AHMEDALLY, RAWALPINDI 		Sales Tax Act (VII of 1990)
8(1) (ca), 73		 2011 PTD 2332
(2012)105 TAX 177
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10, 45B		 2010 PTD 1491
Appellate Tribunal Inland Revenue 2010 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
10		 2010 PTD 1489
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
36		 2010 PTD 1469
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
3, 22,9, 73		 2010 PTD 1377
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10,7, 66		 2010 PTD 1359
Peshawar High Court 2010 Messrs BALANA RESTAURANT, PESHAWAR
Vs
COLLECTOR SALES TAX, PESHAWAR 		Sales Tax Act (VII of 1990)
13 , 3 (1) , Sixth Sched		 2010 PTD 1286
102 TAX 37
Peshawar High Court 2010 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, PESHAWAR
Vs
Messrs SOLV-TECH. (PVT.) LIMITED, HATTAR INDUSTRIAL ESTATE, HATTAR-HARIPUR 		Sales Tax Act (VII of 1990)
2(16), 2(33)(a), Sixth Schedule		 2010 PTD 1269
102 TAX 29
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
73, 8, 10, 26, 34 , 36(1), 31, 3		 2010 PTD 1112
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
13, 3-B, 13, 46, 6th Sched		 2010 PTD 1075
Lahore High Court 2010 DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), FAISALABAD and another
Vs
BAGH ALI 		Sales Tax Act (VII of 1990)
2 ,2(1), 46 ,47(1)		 2010 PTD 1024
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
25, 36 , 46		 2010 PTD 957
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10, 10(2), 11(2) , 45-B, 45		 2010 PTD 893
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
2, 2(14), 4, 7, 8, 10, 21, 23, 26, 46 , 66		 2010 PTD 857
Lahore High Court 2010 AKHTAR ZAMAN KHAN
Vs
THE STATE 		Sales Tax Act (VII of 1990)
3, 6, 7, 8, 8-A, 14, 22, 23, 26, 33(1)(5)(12)(13)(18), 34, 36 , 38
2010 YLR 804
Karachi High Court 2010 MAROOF OIL COMPANY through Authorized Representative
Vs
COLLECTOR OF CUSTOMS, KARACHI and another 		Sales Tax Act (VII of 1990)
3		 2010 PTD 777
Lahore High Court 2010 Messrs TOUHEED LEATHER through Proprietor
Vs
ADDITIONAL COLLECTOR (ADJUDICATION) OF SALES TAX AND FEDERAL EXCISE, REGIONAL TAX OFFICE, LAHORE and another 		Sales Tax Act (VII of 1990)
36		 2010 PTD 453
2010 PTCL 736
Appellate Tribunal Inland Revenue 2010 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
13, 13(1), 66 , Sixth Sched.		 2010 PTD 258
2010 PTCL 581
Appellate Tribunal Inland Revenue 2010 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
10		 2010 PTD 451
Peshawar High Court 2010 Messrs LAL GHEE OIL MILLS (PVT.) LTD. through Chief Executive
Vs
PAKISTAN through Secretary, Finance and Economic Affairs, Islamabad and 9 others 		Sales Tax Act (VII of 1990)
13		 2010 PTD 438
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10		 2010 PTD 485
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10, 10(4), 4, 8(1) (a), 13(2)(a) , Fifth Sched, 46, 13, 7, .34(1), 35(5) , 36(1) 		2010 PTD 601
2010 PTCL 472
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
46, 31, 20 & 23		 2010 PTD 456
Appellate Tribunal Inland Revenue 2010 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
10, 10(4), 11(2), 7, 8, 26 , 33		 2010 PTD 449
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
36, 10, 45, 36		 2010 PTD 350
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
38, 40 ,40A		 2010 PTD 292
Appellate Tribunal Inland Revenue 2010 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
3, 3(i) (a) , 34, 33(3)(b)		 2010 PTD 62
Federal Tax Ombudsman 2010 Messrs J.M. ENTERPRISES through Messrs Tax & Management Consultant, Karachi
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7, 8 , 10		 2010 PTD 53
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
3, 2(46), 3(1), 6(2), 7(1), 11(2), 22, 23, 26, 33, 34 , 36(1)		 2009 PTD 2025
2010 PTCL 649
Supreme Court of Pakistan 2010 SHAHTAJ SUGAR MILLS LTD
Vs
ADDL. SECRETARY GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE, KARACHI 		Sales Tax Act (VII of 1990)
66
2010 PTCL 159
2009 SCMR 1421
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
36, 36(3), 2(46)(a) & Third Schedule 		2010 PTD 1146
2009 PTCL 829
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
73, 33, 33(1)(16), 7		 2010 PTD 975
2009 PTCL 803
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
21, 46		 2010 PTD 845
2009 PTCL 767
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
11, 36, 37-C, 40-A , 46		 2010 PTD 779
2009 PTCL 711
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10, 10 (2), 2(14), 4,7,8(1), 10 , 26 		2010 PTD 371
2009 PTCL 207
Appellate Tribunal Inland Revenue 2010 Messrs HANIF STRAW BOARD FACTORY through Proprietor
Vs
ADDITIONAL COLLECTOR (ADJUDICATION), CUSTOMS, CENTRAL EXCISE AND SALES TAX, GUJRANWALA and 2 others 		Sales Tax Act (VII of 1990)
11, 36 , 47 		2008 PTD 578
2010 PTCL 1113
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
33, , 34, 36, 46 , 73		 2010 PTD 2345
103 TAX 69
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
11, 21(2), 36, 46, 66 , 73		 2010 PTD 2248
103 TAX 64
Karachi High Court 2010 Messrs PAKISTAN BEVERAGE LIMITED, KARACHI
Vs
LARGE TAXPAYER UNIT (L.T.U.) through Chief Commissioner, Land Revenue, Karachi 		Sales Tax Act (VII of 1990)
3, 3(1)(b), 4, 7 , 47		 2010 PTD 2673
103 TAX 32
2011 PTCL 235
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
3, 3(3), 13, 23, 36 , 46		 2010 PTD 2665
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
4, 7, 10 , 46		 2010 PTD 2406
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10		 2010 PTD 2157
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10		 2010 PTD 2144
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
66		 2010 PTD 1827
102 TAX 447
2010 PTCL 1081
Islamabad High Court 2010 COMMISSIONER OF INCOME TAX/COY ZONE, ISLAMABAD
Vs
PAKISTAN BROADCASTING CORPORATION 		Income Tax Ordinance (XXXI OF 1979)
80, 80(2)		 2010 PTD 1119
(2010)101 TAX 174
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
3, 3A , 2 (25), 2(28),2(24),2(41),2(35) , 13,		 2010 PTD 1861
102 TAX 374
Appellate Tribunal Inland Revenue 2010 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
36, 36(3)		 2010 PTD 81
Lahore High Court 2010 Messrs CHINAS LTD.
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
7, 8 , 10		 2010 PTD 2403
102 TAX 225
2011 PTCL 33
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
2, 2(33), (44), 3, 13, 33, 34 , 46, 73		 2010 PTD 2210
102 TAX 289
Appellate Tribunal Inland Revenue 2010
Vs
 null
null		 2010 PTD 1874
102 TAX 219
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
2(47), 3, 25 , 38		 2010 PTD 1404
(2010) 102 TAX 232
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
11, 33, 34		 2010 PTD 1740
102 TAX 216
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10, 30, 30A, 30B, 30C, 30D, 3ODD, 30E , 31 		2010 PTD 1643
102 TAX 207
Karachi High Court 2010 Messrs DEWAN CEMENT LTD. Through Authorized Representative
Vs
PAKISTAN through Secretary Ministry of Finance, Revenue Division and Ex-officio Chairman, F.B.R., Islamabad and 2 others 		Sales Tax Act (VII of 1990)
4, 8(1)(b) , 10(1)		 2010 PTD 1717
102 TAX 103
2011 PTCL 213
Lahore High Court 2010 GAS LINKS CNG (PVT.) LTD. through Director, Faisalabad
Vs
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
3, 3(1), 7-A , 71, 13, 16 , 20(2)(c)		 2010 PTD 1
101 TAX 184
2010 PTCL 433
Appellate Tribunal Inland Revenue 2010 KARACHI SHIPYARD AND ENGINEERING WORKS LTD.
Vs
GOVERNMENT OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
4, 7, 8 , 47		 2010 PTD 1652
102 TAX 100
Karachi High Court 2010 COLLECTOR OF SALES TAX AND FEDERAL EXCISE (RTO)
Vs
Messrs ZEAL PAK CEMENT FACTORY, HYDERABAD 		Sales Tax Act (VII of 1990)
47		 2010 PTD 147
101 TAX 171
2010 PTCL 380
Peshawar High Court 2010 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, PESHAWAR
Vs
Messrs MAKK BEVERAGES (PVT.) LTD., PESHAWAR 		Sales Tax Act (VII of 1990)
30, 36, 46 , 47		 2010 PTD 1355
102 TAX 40
2010 PTCL 393
Karachi High Court 2010 Messrs TELECARD LTD. Through Deputy General Manager Finance, Karachi
Vs
COLLECTOR SALES TAX AND CENTRAL EXCISE (ENFORCEMENT), KARACHI and another 		Sales Tax Act (VII of 1990)
66, 3(B), 47		 2010 PTD 967
101 TAX 306
2010 PTCL 1014
Karachi High Court 2010 COLLECTOR OF SALES TAX AND FEDERAL EXCISE
Vs
Messrs ABBOTT LABORATORIES (PAKISTAN) LTD., KARACHI 		Sales Tax Act (VII of 1990)
2 , .2(35)(41)(46), 3(1) ,72		 2010 PTD 592
101 TAX 272
2010 PTCL 741
Supreme Court of Pakistan 2010 Messrs HUFFAZ SEAMLESS PIPE IND. LTD
Vs
COLLECTOR OF SALES TAX, HYDERABAD 		Sales Tax Act (VII of 1990)
13, 46		 2010 PTD 287
101 TAX 201
2010 PTCL 729
2010 SCMR 707
Supreme Court of Pakistan 2010 GENERAL TYRE AND RUBBER CO. PAK. LTD
Vs
DEPUTY COLLECTOR and another 		Sales Tax Act (VII of 1990)
3(1)(a), 3(3), 33(2)(cc), 34, 36, 45		 2010 PTD 331
101 TAX 196
Lahore High Court 2010 MULTAN ENTERPRISES (PVT.) LTD
Vs
DIRECTOR-GENERAL (INTELLIGENCE & INVESTIGATION) SALES TAX, MULTAN and 3 others 		Sales Tax Act (VII of 1990)
38, 25(2), 40		 2009 PTD 1785
101 TAX 33
2010 PTCL 453
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
7, , 66, 32-A, 3, 6, 11(2) , 2(4), 2(25)		 2010 PTD 982
100 TAX 351
Lahore High Court 2010 DAWOOD TEXTILE PRINTING INDUSTRIES (PVT). LTD., FAISALABAD through Chief Executive
Vs
FEDERATION OF PAKISTAN through Secretary, Revenue Division, F.B.R. and 4 others 		Sales Tax Act (VII of 1990)
46, 48		 2009 PTD 1220
100 TAX 344
2010 PTCL 460
Karachi High Court 2010 PAKISTAN PAPER PRODUCTS LIMITED
Vs
SECRETARY TO THE GOVERNMENT OF PAKISTAN, REVENUE DIVISION and others 		Sales Tax Act (VII of 1990)
3, 3(2), 6 , 8(2)		 2010 PTD 716
100 TAX 313
2010 PTCL 705
Karachi High Court 2010 Messrs GULISTAN TEXTILE MILLS LTD., KARACHI
Vs
COLLECTOR (APPEALS) CUSTOMS SALES TAX AND FEDERAL EXCISE, KARACHI and another 		Sales Tax Act (VII of 1990)
11 , 11(4)		 2010 PTD 251
100 TAX 306
2010 PTCL 444
Lahore High Court 2010 Messrs RUPALI POLYESTER LTD., LAHORE through Director
Vs
COLLECTOR OF CENTRAL EXCISE AND SALES TAX, LAHORE and 6 others 		Sales Tax Act (VII of 1990)
36, 47A		 2009 PTD 538
100 TAX 194
2010 PTCL 143
Lahore High Court 2010 LEO ENTERPRISES
Vs
PRESIDENT OF PAKISTAN and 2 others 		Sales Tax Act (VII of 1990)
11(4)		 2009 PTD 1978
(2009)100 TAX 32
2010 PTCL 121
Supreme Court of Pakistan 2010 FEDERATION OF PAKISTAN through Secretary Federal Board of Revenue, Islamabad and others
Vs
Messrs NEW AMMUR INDUSTRIES, LAHORE 		Sales Tax Act (VII of 1990)
45		 2010 PTD 352
101 TAX 193
2010 PTCL 927
2011 SCMR 1414
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
11, 11(2), 13, 36(3) , 46 		2010 PTD 2670
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
2, 2(14), 4, 7, 8, 10, 11, 13, 26, 36, 46 ,73		 2010 PTD 2663
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
73, , 33, 34, 36 , 46		 2010 PTD 2656
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
36, 36(3) , 74		 2010 PTD 2425
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10(4), 11(2), 7, 8, 73, , 3		 2010 PTD 2421
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
3, 3(3)(a), 33, 34		 2010 PTD 2379
Lahore High Court 2010 Messrs LYALLPUR CHEMICALS LTD. through Chief Executive
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division and 4 others 		Sales Tax Rules, 2006
28		 2009 PTD 1697
101 TAX 1
2010 PTCL 463
PDS
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2010
Vs
 Sales Tax Act (VII of 1990)
36, 36(3)		 2010 PTD 2259
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
36 , 45		 2010 PTD 2252
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
46		 2010 PTD 2188
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10		 2010 PTD 2128
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10		 2010 PTD 2126
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
33, 34, 36 , 46		 2010 PTD 2117
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
25		 2010 PTD 2064
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
25, 30, 10(2), 11(2) , 45-B, 45-A, 24, 36 		2010 PTD 1759
Appellate Tribunal Inland Revenue 2010 Messrs STAR COTTON CORPORATION (PVT.) LTD., KARACHI
Vs
COLLECTOR OF CUSTOMS, KARACHI and another 		Sales Tax Act (VII of 1990)
46, 3		 2010 PTD 1739
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
33, 34		 2010 PTD 1714
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
31,45, 45A (4)		 2010 PTD 1687
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
10, 4, 7, 8(1), 11(2), 26 , 2(14)		 2010 PTD 1681
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
36, 7, 8, 8A, 10, 11, 23, 26, 2(14), 2(37) , 73		 2010 PTD 1675
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
2, 2(14), 2(37), 7, 8, 8A, 10, 11, 23 , 26, 45, 36 		2010 PTD 1636
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
36, 36(1), 7, 8, 8A, 10, 11, 23, 26, 2(14), 2(37), 73		 2010 PTD 1631
2013 PTCL 229
Appellate Tribunal Inland Revenue 2010 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
7, 10, 11(4)		 2010 PTD 1522
Appellate Tribunal Inland Revenue 2010
Vs
 Sales Tax Act (VII of 1990)
73 , 7, 8, 33, 34 & 36(1) 		2010 PTD 1515
Appellate Tribunal Inland Revenue 2009 Qazi Waheeduddin and Anwar Saeed Dawar, Managing Director
Vs
Abdul Latif Yousafzai; Muhammad Zubair Shah, A.C., Haroon Khattak and Dost Muhammad 		Sales Tax Act (VII of 1990)
3, 6, 7, 22, 23, 26, 33 , 34, 46(4), 66, 7(2)		 2009 PTD 1637
Inland Revenue Appellate Tribunal 2009 Messrs. QUDRATULLAH WEAVING FACTORY 'TANDO ADAM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(5-A)		 2009 PTD 2205
Federal Tax Ombudsman 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
131,162		 2009 PTD 2209
Customs, Central Excise and Sales Tax Appellate Tribunal 2009
Vs
 Customs Act, 1969
15, 25, 32, 194-A(5), 194(B), 194-B(2)		 2009 PTD 2189
Federal Tax Ombudsman 2009 Commodore (Retd.) K.M. HUSSAIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
9,a, 10a, 11(1)(b)(2), 53(1)(c),		 2009 PTD 2187
Lahore High Court 2009 COMMISSIONER OF INCOME TAX/WEALTH TAX, MULTAN
Vs
KHALID ADREES BHATTI 		Income Tax Ordinance, 2001
122(1), 122(9), 133, 137(2), 221		 2009 PTD 2139
Federal Tax Ombudsman 2009 MUHAMMAD YOUSAF
Vs
MUHAMMAD YOUSAF 		Sales Tax Act (VII of 1990)
3		 2009 PTD 2069
Federal Tax Ombudsman 2009 MUHAMMAD RIAZ
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		null
null		 2009 PTD 2042
Lahore High Court 2009 Messrs MERAJ DIN through Partner
Vs
COLLECTOR CUSTOMS, EXCISE AND SALES TAX (APPEALS), LAHORE and 2 others 		Sales Tax Act (VII of 1990)
36, 36(3) , 472		 2009 PTD 2004
2010 PTCL 141
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
2(14), 3, 4, 7, 8(1), 10(2), 25, 26, 29, 46		 2009 PTD 1993
Federal Tax Ombudsman 2009 Messrs FAZAL TEXTILE MILLS LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act
4(c)		 2009 PTD 1983
Income-tax Appellate Tribunal Pakistan 2009 MESSRS CRESCENT TEXTILE MILLS LIMITED, FAISALABAD
Vs
MESSRS CRESCENT TEXTILE MILLS LIMITED, FAISALABAD 		Wealth Tax Act, 1963
2(5)(ii), 17 		2009 PTD 1963
Customs, Central Excise and Sales Tax Appellate Tribunal 2009
Vs
 Sales Tax Act (VII of 1990)
3, 7, 33, 34, 36
99 TAX 305
Customs, Federal Excise and Sales Tax Appellate Tribunal 2009
Vs
 Sales Tax Act (VII of 1990)
2(14)(a), 2(37), 11(2), 21(4), 33(4)(f), 34, 36, 56(b) 		(2009) 99 TAX 299
Customs, Central Excise and Sales Tax Appellate Tribunal 2009
Vs
 Sales Tax Act, 1990
3		 2009 PTD 1926
Lahore High Court 2009 Messrs G.M.H. TRADERS AND MANUFACTURERS through Proprietor/Chief Executive
Vs
DEPUTY DIRECTOR/INVESTIGATING OFFICER DIRECTORATE OF INTELLIGENCE/INVESTIGATION, LAHORE 		Sales Tax Act (VII of 1990)
8B		 2009 PTD 1894
2010 PTCL 118
Karachi High Court 2009 IBRAHIM FIBRES LTD. through General Manager (Imports)
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI and another 		Customs Act, 1969
19, 30, 31-A, 79(2), 193, 192(a), 194, 194(a), 216, 217		 2009 PTD 1902
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
7, 23, 46, 73		 2009 PTD 1899
Lahore High Court 2009 Messrs TANVEER WEAVING MILLS through Director Finance
Vs
DEPUTY COLLECTOR SALES TAX and 4 others 		Sales Tax Act (VII of 1990)
36, 36(1)(3)		 2009 PTD 762
2010 PTCL 137
Lahore High Court 2009 GHAZI BAROTHA CONTRACTORS, ATTOCK
Vs
DISTRICT OFFICER EXCISE AND TAXATION, GOVERNMENT OF PUNJAB, ATTOCK and others 		Wealth Tax Act, 1963
32		 2009 PTD 1891
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
73, 37, 25		 2009 PTD 1865
Lahore High Court 2009 Messrs GULZAR ENGINEERING CO. through Manager
Vs
ASSISTANT COLLECTOR, SALES TAX AND CENTRAL EXCISE, GUJRANWALA 		Sales Tax Act (VII of 1990)
46		 2009 PTD 1854
Lahore High Court 2009 Messrs S.S. TANNERIES through Proprietor
Vs
ASSISTANT COLLECTOR (AUDIT & ENFORCEMENT DIVISION-II), LAHORE and 2 others 		Sales Tax Act (VII of 1990)
46, 46(4), 		2009 PTD 1828
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
13, , 3, 14, 19 , 23, 3, 46(4), 46, 66, 7(2)		 2009 PTD 1802
2009
Vs
 Sales Tax Act (VII of 1990)
22,, 6(1), 22(1), 23(1), 26(1), 33(2)(cc), 34(1) , 36(1), 13, 33, 34, 3, 6(1), 22(1), 23(1), 26(1), 33(2)(cc), 34(1) , 36(1), 46 		2009 PTD 1724
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
10, 10(2), 8(1)(a), 8(1)(d), 10(4), 11(2), 26(5), 33(11), 34(1) ,73, 23 36(1) 		2009 PTD 1669
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act, 1990
10, 10(2), 8(1)(a), 8(1)(d), 8A, 10(4), 11(2), 26(5), 33(11), 34(1), 36(1), 73		 2009 PTD 1590
Supreme Court of Pakistan 2009 SHAHTAJ SUGAR MILLS LTD
Vs
ADDL. SECRETARY GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE, KARACHI 		Law: Customs Act (IV of 1969)
33
2010 PTCL 159
2009 SCMR 1421
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
57, 46(1), 46(2), 45-B , 46		 2009 PTD 1353
Federal Tax Ombudsman 2009 Messrs H. SHEIKH NOOR-UD-DIN AND SONS (PVT.) LTD., LAHORE CANTT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
25, 32A(2) & 45A		 2009 PTD 1227
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
33, 33(2)(cc), 3, 6, 11(2) , 26		 2009 PTD 1222
99 TAX 394
Federal Tax Ombudsman 2009 OVAIS MOE
Vs
C.B.R. (SALES TAX & CENTRAL EXCISE), KARACHI 		Sales Tax Act (VII of 1990)
20		 2009 PTD 1179
Islamabad High Court 2009 Messrs AL-TECHNIQUE CORPORATION OF PAKISTAN LTD.
Vs
ADDITIONAL COLLECTOR ADJUDICATION, SALES TAX, ISLAMABAD and 4 others 		Sales Tax Act (VII of 1990)
2, 2(16)(17)(33) , 3		 2009 PTD 1702
101 TAX 22
2010 PTCL 426
Customs, Central Excise and Sales Tax Appellate Tribunal 2009
Vs
 Sales Tax Act (VII of 1990)
3, 22, 36		 2009 PTD 1069
Federal Tax Ombudsman 2009 YASRAB COTTON INDUSTRIES, MAILSI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act, 1990
36(1), 45		 2009 PTD 973
99 TAX 142
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
2, 2(25), 2(37), 2(14), 7, 8, 10, 14, 22, 23, 26, 34, 36		 2009 PTD 902
99 TAX 175
Federal Tax Ombudsman 2009 SEVEN SEAS INDUSTRIES, SADIQABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10		 2009 PTD 879
99 TAX 152
Federal Tax Ombudsman 2009 Messrs SHAHNAWAZ TEXTILE LTD., LAHORE through Director
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
74		 2009 PTD 852
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
36, 36(3), 2(46)(a) & Third Schedule		 2009 PTCL 829
Lahore High Court 2009 AHSAN UL HAQ BHATTI
Vs
FEDERAL BOARD OF REVENUE through Chairman and 5 others 		Sales Tax Act (VII of 1990)
3		 2009 PTD 774
100 TAX 208
Appellate Tribunal Inland Revenue 2009 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
11, 3, 11, 33, 34, 36 , 46		 2010 PTD 408
2009 PTCL 742
2009 Messrs RECKITT BENCKISER PAKISTAN LTD. through Attorney
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance Federal Secretariat Islamabad and 2 others 		Sales Tax Act (VII of 1990)
45, 45-A, 47-A , 72		 2009 PTD 642
99 TAX 349
2009 PTCL 695
Lahore High Court 2009 M/s. Kohinoor
Vs
Collector 		Sales Tax Act (VII of 1990)
47
2009 PTCL 659
Appellate Tribunal Inland Revenue 2009 COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN
Vs
Messrs MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 		Sales Tax Act (VII of 1990)
3		 2009 PTD 438
98 TAX 295
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
73		 2009 PTD 399
98 TAX 288
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
10 , 10 (2), 2(14), 4,7,8(1), 10 , 26		 2009 PTD 350
98 TAX 214
Customs, Central Excise and Sales Tax Appellate Tribunal 2009
Vs
 Sales Tax Act (VII of 1990)
34		 2009 PTD 330
98 TAX 189
Islamabad High Court 2009 FECTO BELARUS TRACTORS LIMITED through Chief Executive
Vs
GOVERNMENT OF PAKISTAN through Ministry of Finance, Economic Affairs and 3 others 		Sales Tax Act (VII of 1990)
6		 2009 PTD 390
99 TAX 394
2009 PTCL 317
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
2, 2(37) , 45-A, 37, 7, 10		 2009 PTD 313
98 TAX 210
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
2, 2(46)(e), 33, 34		 2009 PTD 307
98 TAX 200
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
25, 32, 36 , 38		 2009 PTD 476
99 TAX 399
2009 PTCL 303
Appellate Tribunal Inland Revenue 2009 Messrs JEEA TEXTILES (PVT.) LTD., FAISALABAD
Vs
COLLECTOR, SALES TAX AND FEDERAL EXCISE, FAISALABAD and others 		Sales Tax Act, 1990
2(46), 2(46)(d)		 2009 PTD 300
98 TAX 207
2009
Vs
 Sales Tax Act (VII of 1990)
2, 2(46)(e), 73, 36		 2009 PTD 291
98 TAX 191
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
36, 2(25), 3(1-A)		 2009 PTD 500
99 TAX 364
2009 PTCL 250
Karachi High Court 2009 Messrs SHADMAN COTTON MILLS LTD. through Director---Plaintiff
Vs
FEDERATION OF PAKISTAN through the Chairman Central Board of Revenue (Revenue Division), Islamabad and another---Respondents 		Sales Tax Act (VII of 1990)
13, 13(2)(a)
99 TAX 171
2009 PTCL 459
2009 PLD 169
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
2, 36(3), 2(27), 3, 4, 6, 22 , 26, 36(2) 		2009 PTD 1263
2009 PTCL 150
Federal Tax Ombudsman 2009 PAKISTAN MINERAL DEVELOPMENT CORPORATION, HYDERABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7 , 7(2) , 36(3) 		2009 PTD 93
Islamabad High Court 2009 Messrs ABBASI ENTERPRISES through Proprietor and another
Vs
COLLECTOR OF SALES TAX, PESHAWAR through Collector and 3 others 		Sales Tax Act (VII of 1990)
34(1), 36(3), 3, 41, 35, 33, 47, 37		 2008 PTD 2025
99 TAX 72
2009 PTCL 35
Karachi High Court 2009 A.M.Z. SPINNING & WEAVING- MILLS (PVT.) LTD
Vs
FEDERATION OF PAKISTAN AND 2 OTHERS 		Sales Tax Act (VII of 1990)
11, 12, 38, 40, 40-A, 45, 45A, 46, 47, 51		 2009 PTD 1083
100 TAX 249
2009 PTCL 671
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
36, 36(3), 3(1A) , 3(1), 19 , 2(25), 33, 73, 7, 32, 3(1A) , 2(25)		 2009 PTD 2074
100 TAX 243
Lahore High Court 2009 Messrs SHAHEEN STEEL FURNACE, GUJRANWALA through Proprietor
Vs
GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE through Secretary and 4 others 		Sales Tax Act (VII of 1990)
13, 2 (41), 4 , 7(2), 7		 2009 PTD 722
2009 PTD 722
2009 PTCL 782
Lahore High Court 2009 BAYER CHEMICALS through Partner and another
Vs
FEDERATION OF PAKISTAN through Law, Justice and Human Rights Division, Government of Pakistan and 3 others 		Sales Tax Act (VII of 1990)
38, 40		 2009 PTD 690
(2009)100 TAX 74
2010 PTCL 128
Lahore High Court 2009 Messrs GUJRANWALA STEEL FURNACE, SIALKOT through Authorized Representative
Vs
CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD and 4 others---Respondents 		Sales Tax Act (VII of 1990)
2 , 3, 2(46) , 7		 2009 PTD 431
(2009)100 TAX 64
2009 PTCL 771
Lahore High Court 2009 YOUSAF WEAVING MILLS LIMITED
Vs
SECRETARY REVENUE AND OTHER 		Sales Tax Act (VII of 1990)
8 , 8(i)(b), 10(2) , 67
(2009)100 TAX 42
Lahore High Court 2009 COLLECTOR OF SALES TAX
Vs
FAZAL VEGETABLE GHEE MILLS ETC 		Sales Tax Act (VII of 1990)
47, 47(11)		 2009 PTD 1112
(2009)100 TAX 24
2009 PTCL 662
Inland Revenue Appellate Tribunal 2009
Vs
 Sales Tax Act (VII of 1990)
22(15), 23, 148(7), 153(1)(b), 153(1)(c), 169(1), 170, 170(4) 		2009 PTD 1026
99 TAX 443
Appellate Tribunal Inland Revenue 2009
Vs
 Sales Tax Act (VII of 1990)
33, 33(9)(c) , 25		 2009 PTD 1161
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
80AA, 50(3A), 12(5)		 2009 PTD 803
Karachi High Court 2009 Messrs CRESCENT DISTRIBUTORS
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI and 2 others 		Sales Tax Act (VII of 1990)
Fifth Sched		 2009 PTD 148
Federal Tax Ombudsman 2009 AMANA TEXTILE
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36, 36(1)(3) , 11(4)		 2009 PTD 43
THE CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, BENCH-II, LAHORE 2009
Vs
 Sales Tax Act (VII of 1990)
33, 33(2)(cc), 34		 2009 PTD 966
Federal Tax Ombudsman 2009 Messrs CONVENIENCE FOOD INDUSTRIES (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 55		 2009 PTD 2011
Islamabad High Court 2009 COMMISSIONER INLAND REVENUE, ZONE-II, ISLAMABAD
Vs
MESSRS WISE COMMUNICATION SYSTEM, ISLAMABAD 		Sales Tax Act (VII of 1990)
7, 8(2), 47		 2019 PTD 2313
(2020)121 TAX 190
Inland Revenue Appellate Tribunal 2009 MESSRS COSMOS INTERNATIONAL, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-IV, RTO-II, KARACHI 		Sales Tax Act (VII of 1990)
2(37), 11, 14, 21, 21(2), 25, 38, 46, 73		 2019 PTD 2233
Lahore High Court 2008 Messrs ASIA GHEE MILLS (PVT.) LTD. through Manager (Accounts)
Vs
ASSISTANT COLLECTOR (AUDIT), SALES TAX & FEDERAL EXCISE, MULTAN and 2 others 		Sales Tax Act (VII of 1990)
3, 3-B, 30, 47 , 72		 2008 PTD 1993
99 TAX 55
2009 PTCL 28
Lahore High Court 2008 XEN SHAHPUR DIVISION
Vs
COLLECTOR SALES TAX (APPEALS) COLLECTORATE OF CUSTOMS FEDERAL EXCISE AND SALES TAX, FAISALABAD and 2 others 		Sales Tax Act (VII of 1990)
3, 36, 36(2), 47		 2008 PTD 1973
99 TAX 35
2009 PTCL 75
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
45-B, 2(9)(33)(41)(43)(46), 3(1A), 6, 7(1)(2)(i), 8(1)(a), 11(2), 23(1), 26, 33(2)(cc), 34(1), 36(1), 48 , 73		 2008 PTD 1966
98 TAX 78
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
34 , 8 , 2(41) , 2(46)(ii)(a), 36		 2008 PTD 1905
98 TAX 22
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
7(2), 8(1)(a), 6, 23, 26, 33(5), 34 , 36(1)		 2008 PTD 1893
98 TAX 32
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
3(1A), 3(1), 2(46), 23, 33(2)(cc), 34 , 36(1)		 2008 PTD 1879
98 TAX 15
Lahore High Court 2008 MUHAMMAD NADEEM SIDDIQUI
Vs
THE STATE through Director-General Intelligence and Investigation-FBR, Regional Office, Lahore 		Sales Tax Act (VII of 1990)
33		 2008 YLR 2666
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
7, 33(3)		 2008 PTD 1872
98 TAX 30
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
10		 2008 PTD 1869
98 TAX 27
Federal Tax Ombudsman 2008 BAYER CROPSCIENCE (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
6(2) , 26(1)		 2008 PTD 941
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
33, 34		 2008 PTD 1864
98 TAX 13
Federal Tax Ombudsman 2008 Messrs AWAN CNG, REFILLING CO. (PVT.) LIMITED, RAWALPINDI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (III of 1951)
10		 2008 PTD 1143
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
10		 2008 PTD 1858
98 TAX 37
Federal Tax Ombudsman 2008 Rana MANZOOR HUSSAIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
57, 7(1) , 2(14)		 2008 PTD 536
Karachi High Court 2008 Messrs RAZZAK STEEL (PVT.) LTD
Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Finance and others 		Sales Tax Act (VII of 1990)
66		 2008 PTD 1851
98 TAX 323
Appellate Tribunal Inland Revenue 2008 Messrs BISMILLAH CARPETS (PVT.) LIMITED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36, 36(3) , 73		 2008 PTD 1844
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
33		 2008 PTD 1841
98 TAX 9
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
3 , 33(2)		 2008 PTD 1835
98 TAX 18
Appellate Tribunal Inland Revenue 2008 MUHAMMAD FIAZ KHALID
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36, 36(3)		 2008 PTD 1831
Appellate Tribunal Inland Revenue 2008 FEDERAL BOARD OF REVENUE
Vs
SIDDIQSONS DENIM MILLS LTD 		Sales Tax Act (VII of 1990)
11, 11(4)		 2008 PTD 1800
Federal Tax Ombudsman 2008 Messrs AZAM TEXTILE MILLS LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
34, 36(1), 33 (2)(cc) , 57, 34, 36		 2008 PTD 1762
Federal Tax Ombudsman 2008 Messrs MANS ENTERPRISES
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10		 2008 PTD 1757
Federal Tax Ombudsman 2008 Messrs M.I. TEXTILE MILLS LTD
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36, 36(3), 34, 33(2)(cc), 3 , 2(33), 36(3)		 2008 PTD 1744
Federal Tax Ombudsman 2008 Messrs HYUNDAI GUJRANWALA MOTORS (PVT.) LTD
Vs
SECRETARY REVENUE DIVISION; ISLAMABAD 		Sales Tax Act (VII of 1990)
14		 2008 PTD 1726
Lahore High Court 2008 COLLECTOR SALES TAX AND CENTRAL EXCISE, RAWALPINDI
Vs
Messrs WAH NOBEL CHEMICAL LTD., WAH CANTT 		Sales Tax Act (VII of 1990)
2(12), 2(33), 3, 3(1)(a)		 2008 PTD 1693
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
66		 2008 PTD 1644
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
36, 36(1), 30 		2008 PTD 1607
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
66		 2008 PTD 1601
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
33(2)(ee), 33(4)(e)(f), 34, 2(9), 3, 3(2) , 3(A) 		2008 PTD 1528
97 TAX 457
Supreme Court of Pakistan 2008
Vs
 Sales Tax Act (VII of 1990)
2 , 2(46)(a)(i), 2(46)(c), 3, 33, 34 ,36
2008 SCMR 1467
Lahore High Court 2008 YOUSAF SUGAR MILLS LTD
Vs
GOVERNMENT OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
47		 2008 PTD 1461
97 TAX 295
Supreme Court of Pakistan 2008 COLLECTOR OF SALES TAX, LAHORE----Petitioner
Vs
SERVICE INDUSTRIES LTD.----Respondent 		Sales Tax Act (VII of 1990)
47
93 TAX 6
2008 SCMR 1416
Supreme Court of Pakistan 2008 COLLECTOR OF SALES TAX, LAHORE----Petitioner
Vs
SERVICE INDUSTRIES LTD.----Respondent 		Sales Tax Act (VII of 1990)
47
93 TAX 6
2008 SCMR 1416
Federal Tax Ombudsman 2008 Messrs DEFENCE CNG SERVICES
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11(2), 36(1)		 2008 PTD 1414
Federal Tax Ombudsman 2008 FAUJI SUGAR MILL through Ijaz Ahmad Awan Advocate
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11(4), 7, 45B		 2008 PTD 1397
Federal Tax Ombudsman 2008 Messrs SIDDIQUI SONS DENIM MILLS (PVT.) LIMITED through Law Associates, Karachi
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11(4)		 2008 PTD 1379
Lahore High Court 2008 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE
Vs
Messrs PATTOKI SUGAR MILLS LTD 		Sales Tax Act (VII of 1990)
2, 2(46) , 47		 2008 PTD 1289
Lahore High Court 2008 CHISHTIA SUGAR MILLS LIMITED
Vs
APPELLATE TRIBUNAL SALES TAX, LAHORE and others 		Sales Tax Act (VII of 1990)
3 , 3(1)(1-A), 3-B, 47 , 66 		2008 PTD 1267
98 TAX 108
Lahore High Court 2008 COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, MULTAN
Vs
Messrs DATA STEEL PIPE INDUSTRIES (PVT.) LTD., RAHIM YAR KHAN and another 		Sales Tax Act (VII of 1990)
47		 2008 PTD 1203
98 TAX 95
Federal Tax Ombudsman 2008 FAQIR GUL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
3A		 2008 PTD 1153
Supreme Court of Pakistan 2008 COLLECTOR OF SALES TAX, LAHORE and others----Petitioners
Vs
HASEEB WAQAS SUGAR MILLS PVT. LTD. and others----Respondents 		Sales Tax Act (VII of 1990)
7, 130		 2008 PTD 1459
98 TAX 1
2008 SCMR 1093
Supreme Court of Pakistan 2008 Messrs ADNAN TRADING COMPANY
Vs
APPELLATE TRIBUNAL CUSTOMS, CENTRAL EXCISE SALES TAX and others 		Sales Tax Act (VII of 1990)
47
2008 SCMR 1039
Federal Tax Ombudsman 2008 Messrs TOPS FOOD & BEVERAGES, HATTAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36, 36(1)		 2008 PTD 1032
Federal Tax Ombudsman 2008 Messrs TRUST FABRICS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
21, 21(4)		 2008 PTD 1024
Federal Tax Ombudsman 2008 MUHAMMAD SHARIF
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
14, 2(7)(47)		 2008 PTD 1019
Federal Tax Ombudsman 2008 Messrs DOSSA COTTON & GENERAL TRADING (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD. 		Sales Tax Act (VII of 1990)
3, 33 ,34		 2008 PTD 962
90 TAX 207
Lahore High Court 2008 COLLECTOR OF CENTRAL EXCISE AND SALES TAX, LAHORE
Vs
Messrs ABDULLAH SUGAR MILLS LTD. 		Law: Sales Tax Act (VII of 1990)
7, 11 , 47		 2008 PTD 894
Federal Tax Ombudsman 2008 RELIANCE WEAVING MILLS LTD., MULTAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
2 , 2(34), 11, 33, 34 , 48(1)(a)		 2008 PTD 784
Federal Tax Ombudsman 2008 Messrs TAXILA TEXTILE INDUSTRIES, LAHORE through Ch. Muhammad Ali
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
21		 2008 PTD 776
Federal Tax Ombudsman 2008 Messrs SNOW LAND HOTEL, NARAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
19 , 26 ,45 , A19		 2008 PTD 768
Federal Tax Ombudsman 2008 Messrs BAYER CHEMICALS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
38 , 40-A		 2008 PTD 744
Federal Tax Ombudsman 2008 KASHIF CHEMICAL CORPORATION, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
47 , 47A, 2(46)(e) , 32A		 2008 PTD 731
Federal Tax Ombudsman 2008 Messrs DANDOT CEMENT COMPANY LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36 , 36(3)		 2008 PTD 609
Karachi High Court 2008 DIGRI SUGAR MILLS LTD., KARACHI
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION), HYDERABAD and another 		Sales Tax Act (VII of 1990)
2, 2(25) , 3(1-A)		 2008 PTD 1673
2008 PTCL 574
Federal Tax Ombudsman 2008 Messrs S.S. OIL MILLS LIMITED, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000		 2008 PTD 553
Lahore High Court 2008 AMIR SADIQ
Vs
DEPUTY DIRECTOR, SALES TAX AND FEDERAL EXCISE and 2 others 		Sales Tax Act (VII of 1990)
33(5)(13), 37-A , 37-B(1)		 2008 PTD 1584
98 TAX 221
2008 PTCL 551
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
3		 2008 PTD 541
97 TAX 409
Federal Tax Ombudsman 2008 Messrs SLECTO FABRICS TRADING CO., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
2 , 21(4)		 2008 PTD 515
91 TAX 189
Lahore High Court 2008 Haji Sultan Ahmed
Vs
Central Board of Revenue, Islamabad 		Sales Tax Act (VII of 1990)
3
2008 PTCL 499
Lahore High Court 2008 KHALID MEHMOOD
Vs
ADDITIONAL COLLECTOR OF SALES TAX, FAISALABAD and another 		Sales Tax Act (VII of 1990)
45 ,45-B(1)		 2008 PTD 1531
98 TAX 199
2008 PTCL 477
Lahore High Court 2008 Yousaf Sugar Mills Ltd
Vs
Government of Pakistan and others 		Sales Tax Act (VII of 1990)
33 , 34-A
2008 PTCL 469
Federal Tax Ombudsman 2008 Messrs ABDUL JALIL AND BROTHERS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
21, 21(4), 25(3) ,38		 2008 PTD 416
Lahore High Court 2008 BROTHERS SUGAR MILLS LTD
Vs
FEDERATION OF PAKISTAN and others 		FEDERATION OF PAKISTAN and others
2(46), 47		 2008 PTD 394
97 TAX 224
2008 PTCL 247
Lahore High Court 2008 JOYLA SADAT COTTON INDUSTRIES
Vs
COLLECTOR OF CUSTOMS 		Sales Tax Act (VII of 1990)
36 , 47		 2008 PTD 981
97 TAX 468
2008 PTCL 365
Karachi High Court 2008 COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, HYDERABAD
Vs
BAWANY SUGAR MILLS BADIN 		Sales Tax Act (VII of 1990)
47		 2008 PTD 356
2008 PTD 356
Karachi High Court 2008 Mrs. MUMTAZ MAQSOOD
Vs
SECRETARY, REVENUE DIVISION and another 		Sales Tax Act (VII of 1990)
13, 7, 8 , 66		 2008 PTD 339
Lahore High Court 2008 Messrs HIGHNOON LABORATORIES LTD., LAHORE
Vs
COLLECTOR OF SALES TAX (APPEALS), LAHORE and 2 others 		Sales Tax Act (VII of 1990)
45, 45-B(4)		 2008 PTD 1
97 TAX 141
2008 PTCL 324
Supreme Court of Pakistan 2008 CHAIRMAN, C.B.R. and others
Vs
Haji SULTAN AHMAD and 138 others 		Sales Tax Act (VII of 1990)
71, 50 , 3
98 TAX 157
2008 PLD 320
Lahore High Court 2008 J.D. W. SUGAR MILLS LTD. THROUGH EXECUTIVE DIRECTOR, FINANCE
Vs
GOVERNMENT OF PAKISTAN THROUGH SECRETARY FINANCE AND 9 OTHERS 		Sales Tax Act (VII of 1990)
46		 2008 PTD 313
Lahore High Court 2008 Messrs CHENAB LIMITED through Director
Vs
COLLECTOR OF SALES TAX, FAISALABAD and another 		Sales Tax Act (VII of 1990)
45 , 45-A, 66 , 67		 2008 PTD 509
97 TAX 298
2008 PTCL 293
Federal Tax Ombudsman 2008 ASKARI ENTERPRISES, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
23, 7(2)(i) , 23(1)(8), 7,		 2008 PTD 283
97 TAX 14
Kerala High Court (India) 2008 COLLECTOR OF SALES TAX
Vs
CYNAMID PAKISTAN LTD. and others 		Sales Tax Act (VII of 1990)
47,7		 2008 PTD 318
2008 PTCL 244
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
23, 46		 2008 PTD 242
97 TAX 14
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
13, 33, 34 , 46		 2008 PTD 221
96 TAX 259
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
33, 8, 33(7) , 46		 2008 PTD 213
96 TAX 287
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
7, 7(1), 33(2), 46 , 73		 2008 PTD 210
96 TAX 290
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
13, 34		 2008 PTD 196
96 TAX 262
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
11, 7, 46		 2008 PTD 167
Federal Tax Ombudsman 2008 Messrs FAUZIA INDUSTRIES (PVT.) LIMITED through Messrs Awan Law Associates, Karachi
Vs
SECRETARY, REVENUE DIVISION, GOVERNMENT OF PAKISTAN, ISLAMABAD 		Sales Tax Act (VII of 1990)
10		 2008 PTD 163
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
14, 46		 2008 PTD 152
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
2(26), 33, 34, 36 , 46		 2008 PTD 145
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
33, 33(1) , 46, 33(7), 2(35), 33(2)(cc)		 2008 PTD 139
96 TAX 296
Lahore High Court 2008
Vs
 Sales Tax Act (VII of 1990)
36
97 TAX 29
2008 PTCL 126
Lahore High Court 2008 HAJI SULTAN AHMED
Vs
CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD AND 5 OTHERS 		Sales Tax Act (VII of 1990)
3, 2(41)(46)		 2008 PTD 103
97 TAX 164
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
13, 46		 2008 PTD 101
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
2(44), 23, 34 , 46		 2008 PTD 95
Federal Tax Ombudsman 2008 Messrs GLAXO SMITH KLINE PAKISTAN LIMITED through Messrs Muhammad Naseem & Company
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7, 9		 2008 PTD 89
Supreme Court of Pakistan 2008 Rana MUHAMMAD HAYAT KHAN
Vs
Rana IMTIAZ AHMAD KHAN 		Sales Tax Act (VII of 1990)
33 , 33(4)(a)(f), 34 , 37-A
2008 PLD 85
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
11(4), 32-A, 33, 34, 36 , 46		 2008 PTD 77
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
46, 7, 8(1)(a)		 2008 PTD 68
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
26, , 33, 34 , 46		 2008 PTD 44
96 TAX 256
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
2, 2(25), 7 , 46 		2008 PTD 17
96 TAX 282
Federal Tax Ombudsman 2008 Messrs LION BOX FACTORY, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
14, 26(5)		 2008 PTD 13
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
13, 46, 66 		2008 PTD 10
96 TAX 268
Appellate Tribunal Inland Revenue 2008
Vs
 Sales Tax Act (VII of 1990)
2(37), 3, 3-A, 6, 22, 23, 46		 2008 PTD 8
96 TAX 272
Lahore High Court 2008 Messrs FLYING BOARD AND PAPER PRODUCTS, LAHORE CANTT.
Vs
DEPUTY COLLECTOR-II, GOVERNMENT OF PAKISTAN, DIRECTORATE OF SALES TAX, CUSTOMS HOUSE, LAHORE and 3 others 		Sales Tax Act (VII of 1990)
45A, 45 , 47		 2008 PTD 7
85 TAX 458
Lahore High Court 2008 Messrs SUPER ASIA MUHAMMAD DIN SONS (PVT.) LTD. through Chief Executive
Vs
COLLECTOR OF SALES TAX, GUJRANWALA and another 		Sales Tax Act (VII of 1990)
36		 2008 PTD 60
97 TAX 156
2008 PTCL 1
Supreme Court of Pakistan 2008 COLLECTOR OF CUSTOMS through Additional Collector, Hub
Vs
CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH and others 		Sales Tax Act (VII of 1990)
13 , 3(1), 7, 13 , Sixth Sched
96 TAX 264
2008 PTCL 89
2007 SCMR 1705
Supreme Court of Pakistan 2008 COLLECTOR, CENTRAL EXCISE AND SALES TAX and another
Vs
DEWAN TEXTILE MILLS LIMITED and others 		Sales Tax Act (VII of 1990)
6		 2007 PTD 1605
96 TAX 20
2008 PTCL 40
2007 SCMR 1131
Karachi High Court 2008 COLLECTOR, SALES TAX AND CENTRAL EXCISE
Vs
EVIAN FATS AND OIL (PVT.) LTD 		Sales Tax Act (VII of 1990)
47		 2007 PTD 1418
96 TAX 15
2008 PTCL 173
Supreme Court of Pakistan 2008 HASHWANI HOTELS LIMITED
Vs
GOVERNMENT OF PAKISTAN through Secretary Ministry of Finance and others 		Sales Tax Act (VII of 1990)
5 ,6(1)
96 TAX 52
2008 PTCL 45
2007 SCMR 1131
Supreme Court of Pakistan 2008 CHAIRMAN, CENTRAL BOARD OF REVENUE and others
Vs
Messrs HAQ COTTON MILLS (PVT.) LTD. BUREWALA 		Sales Tax Act (VII of 1990)
38, 38-A, 40 , 40-A		 2007 PTD 1039
2008 PTCL 116
Supreme Court of Pakistan 2008 COLLECTOR OF CUSTOMS, SALES TAX (WEST), KARACHI
Vs
Messrs K&A INDUSTRIES, KARACHI 		Sales Tax Act (VII of 1990)
36 , 36(2)
2006 PTCL 373
2008 SCMR 1510
Supreme Court of Pakistan 2008 THE STATE THROUGH COLLECTOR OF SALES TAX
Vs
MUHAMMAD ASHFAQ AHMED AND OTHERS 		Sales Tax Act (VII of 1990)
7		 2006 PTD 286
93 TAX 209
2006 PTCL 329
2008 SCMR 1511
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
13, 13(1) & Sixth Sched., 3(1A), 33, 34		 2007 PTD 1751
95 TAX 134
Supreme Court of Pakistan 2007 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE
Vs
WATER AND POWER DEVELOPMENT AUTHORITY and others 		Sales Tax Act (VII of 1990)
13 , 3(1)
2007 SCMR 1736
Appellate Tribunal Inland Revenue 2007
Vs
 Central Excise Act (I of 1944)
4(1), 14		 2007 PTD 1728
95 TAX 125
Supreme Court of Pakistan 2007 COLLECTOR OF CUSTOMS through Additional Collector,
Vs
CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH and others 		Sales Tax Act (VII of 1990)
13 , 3(1), 7, 13 , Sixth Sched
96 TAX 264
2008 PTCL 89
2007 SCMR 1705
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
23, 22, 3A 		2007 PTD 1574
95 TAX 14
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
2, 2(41) , 3		 2007 PTD 1557
95 TAX 147
Supreme Court of Pakistan 2007 FEDERATION OF PAKISTAN and others
Vs
ATTOCK PETROLEUM LTD., ISLAMABAD 		Sales Tax Act (VII of 1990)
47		 2007 PTD 1495
96 TAX 45
2008 PTCL 13
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
33, 2(46)(d), 33(2)(cc) , 33(3)(b)		 2007 PTD 1490
Supreme Court of Pakistan 2007 HASHWANI HOTELS LIMITED
Vs
GOVERNMENT OF PAKISTAN through Secretary Ministry of Finance and others 		Sales Tax Act (VII of 1990)
5, 6(1)		 2007 PTD 1473
Federal Tax Ombudsman 2007 Messrs STAR TEXTILE MILLS, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
45, second proviso , 36(3)		 2007 PTD 1447
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
3, 3(1A), 2(44), 33 ,34, 7(1) , 66, 25, 38, 32A(3), 32A 		2007 PTD 1394
Federal Tax Ombudsman 2007 Messrs NEW SOURCE ELECTRONICS COMPANY through Messrs Awan Law Associates
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
21		 2007 PTD 1356
Supreme Court of Pakistan 2007 CAHIRMAN, CENTRAL BOARD OF REVENUE and others
Vs
Messrs HAQ COTTON MILLS (PVT.) LTD., BUREWALA 		Sales Tax Act (VII of 1990
38, 38-A, 40 & 40-A		 2007 PTD 1351
Federal Tax Ombudsman 2007 A.K. INTERNATIONAL, RAWALPINDI
Vs
A.K. INTERNATIONAL, RAWALPINDI 		Sales Tax Act (VII of 1990)
36(3) , 73		 2007 PTD 1337
Federal Tax Ombudsman 2007 NEW HOME AND LIFE, HUSSAIN AGHA ROAD, MULTAN
Vs
NEW HOME AND LIFE, HUSSAIN AGHA ROAD, MULTAN 		Sales Tax Act (VII of 1990)
19, 73, 66 , 7, Preamble		 2007 PTD 1329
Federal Tax Ombudsman 2007 A.K. INTERNATIONAL, RAWALPINDI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36(3) , 73		 2007 PTD 1317
98 TAX 127
Federal Tax Ombudsman 2007 Messrs S. J. INDUSTRIES, CHICHAWATNI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11, 11(4), 36(3) , 45A		 2007 PTD 1282
Federal Tax Ombudsman 2007 Messrs A.N. TRADERS (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
48, 36		 2007 PTD 1274
Federal Tax Ombudsman 2007 LATIF FIBERS, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
66		 2007 PTD 1271
Supreme Court of Pakistan 2007 COLLECTOR, CENTRAL EXCISE AND SALES TAX and another
Vs
DEWAN TEXTILE MILLS LIMITED and others 		Sales Tax Act (VII of 1990)
6
97 TAX 1
2007 SCMR 1153
Supreme Court of Pakistan 2007 HASHWANI HOTELS LIMITED
Vs
GOVERNMENT OF PAKISTAN through Secretary Ministry of Finance and others 		Sales Tax Act (VII of 1990)
5 ,6(1)
96 TAX 52
2008 PTCL 45
2007 SCMR 1131
Supreme Court of Pakistan 2007 FEDERATION OF PAKISTAN and others
Vs
ATTOCK PETROLEUM LTD. ISLAMABAD 		Sales Tax Act (VII of 1990)
47
2007 SCMR 1095
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
32, 2(46)(a), 3, 6 , 32A		 2007 PTD 1069
Federal Tax Ombudsman 2007 WEAVING AND WEAVING, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
21		 2007 PTD 1065
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
2(37), 4, 7(2)(i), 8(1)(b)(d), 10, 33(4), 34 , 36		 2007 PTD 1037
Federal Tax Ombudsman 2007 ALLIED IMPEX
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
73, 21(4)		 2007 PTD 1023
91 TAX 41
2007 REHMAT STEEL MILLS through Chief Executive, Lahore
Vs
GOVERNMENT OF PAKISTAN through Secretary Finance, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
11, 3, 7		 2007 PTD 948
Lahore High Court 2007 COLLECTOR OF CUSTOMS, LAHORE
Vs
NESTLE MILK PACK LIMITED, SHEIKHUPURA 		Sales Tax Act (VII of 1990)
13, Sixth Sched. VI, (3)(iv), 32(2), 36(2), 47, 55, 65 , 72 		2007 PTD 921
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
3, .6, 26, 36(3) , 45 , 7(1) , 8(1)(a), 7, 8		 2007 PTD 910
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
36(3), 2(12)(16), 13 & 2(41), 2(12)(16) , 71, 3, 45, 30, 3, 6, 11(2), 26, 33, 34 , 36		 2007 PTD 840
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
46, 73, 2(46), 8(I)(b) , 8, 3		 2007 PTD 763
Peshawar High Court 2007 SYNTRONICS LIMITED, INDUSTRIAL ESTATE, HATTAR
Vs
ADDITIONAL COLLECTOR (ADJ) CUSTOMS, CE & SALES TAX PESHAWAR 		Sales Tax Act (VII of 1990)
7, 8, 9		 2007 PTD 749
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
 Sales Tax Act (VII of 1990)
34, 33, 36, 10(2), 72, 67, 11(2), 36(1)(2), 10(3), 3(3)(a), 33(2)(cc), 10(4), 10 		2007 PTD 728
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
7 , 7(1) , 8(1)(b) , 1307(I) 		2008 PTD 261
2007 PTCL 694
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
3(3), 7, 8, 10, 11 , 46		 2007 PTD 634
Federal Tax Ombudsman 2007 SIDDIQSONS DENIM MILLS LIMITED, KARACHI
Vs
SECRETARY, REVENNUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
67		 2007 PTD 631
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
2, 2(12), (32), (33), (35), 3 , 46		 2007 PTD 620
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
46, 2(33), 3, 34, 36		 2007 PTD 614
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
7, 36, 46 , 72		 2007 PTD 611
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
34, 36, 46		 2007 PTD 550
Karachi High Court 2007 COLLECTOR OF SALES TAX AND FEDERAL EXCISE
Vs
QASIM INTERNATIONAL CONTAINER, TERMINAL PAKISTAN LTD 		Sales Tax Act (VII of 1990)
3, 3 (1) , (2), 3-A, 3-AA , 47(1)		 2007 PTD 250
2007 PTCL 535
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
7(1), 8(1)(b), 33, 34, 36 , 46		 2007 PTD 518
Supreme Court of Pakistan 2007 COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE and others--Appellants
Vs
Messrs SANGHAR SUGAR MILLS LTD. KARACHI and others ---Respondents 		Sales Tax Act (VII of 1990)
2(12), 2(33), 2(15)
96 TAX 105
2007 PTCL 565
2007 PLD 517
Appellate Tribunal Inland Revenue 2007 M/s. Mian Cotton Industries, Ghalla Mandi, Faqirwali
Vs
Collector of Sales Tax, Multan and others 		Sales Tax Act (VII of 1990)
3
2007 PTCL 511
Appellate Tribunal Inland Revenue 2007 M/s. Farooq Habib Textile Mills Limited, Lahore
Vs
Collectorate of Sales Tax, Multan and others 		Sales Tax Act (VII of 1990)
2 , 2(9), 26 , 26AA
2007 PTCL 507
Lahore High Court 2007 NEW AMMAUR INDUSTRIES through Proprietor
Vs
FEDERATION OF PAKISTAN through Chairman C.B.R./Secretary Revenue Division, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
45		 2007 PTD 1895
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
3, 6, 7, 13, 23, 26 , 46		 2007 PTD 481
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
2, 2(35), 7, 8, 36, 45 , 46		 2007 PTD 473
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
2(37), 40-A , 46		 2007 PTD 468
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
33, 33(5) , 46		 2007 PTD 459
95 TAX 277
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
3, 14, 22, 23, 36 , 46		 2007 PTD 456
Lahore High Court 2007 ITTEHAD TEXTILE INDUSTRIES (PVT.) LTD.
Vs
COLLECTOR OF SALES TAX, COLLECTORATE OF SALES TAX AND CENTRAL EXCISE, FAISALABAD and 2 others 		Sales Tax Act (VII of 1990)
10, 47		 2007 PTD 663
95 TAX 304
2007 PTCL 448
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
36, 46		 2007 PTD 445
Federal Tax Ombudsman 2007 SABIR DAUD EXPORTS, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36, 36(3)		 2007 PTD 430
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
 Sales Tax Act (VII of 1990)
2(31), 2(16)(c), 2(33), 2(46), 2(46)(f), 72 		2007 PTD 366
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
2, 2(46), 26, 34, 36 , 46		 2007 PTD 339
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
2(16)(c), (31), (33), (46)(F), 46 , 72 		2007 PTD 336
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
46		 2007 PTD 305
Karachi High Court 2007 DADA STEEL MILLS (PVT.) LTD., KARACHI
Vs
CENTRAL BOARD OF REVENUE through Chairman, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
13, 3(4), 13(4) , 50		 2007 PTD 369
95 TAX 316
2007 PTCL 281
Karachi High Court 2007 POPULAR BOARDS (PVT.) LTD
Vs
CUSTOMS, EXCISE, SALES TAX APPELLATE TRIBUNAL and another 		Sales Tax Act (VII of 1990)
null		 2007 PTD 228
Karachi High Court 2007 HABIB SUGAR MILLS LTD. through Law Officer
Vs
ADDITIONAL COLLECTOR, SALES TAX, CUSTOMS HOUSE, SITE HYDERABAD and 2 others 		Sales Tax Act (VII of 1990)
3, 2(31), 6(2), 33(4), 34, 36		 2007 PTD 171
2007 TAUQIR ASHRAF & CO., LAHORE through Managing Partner
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
3(1), 33(4)(c), 34, 47		 2007 PTD 47
95 TAX 261
Lahore High Court 2007 TREAT CORPORATION
Vs
COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE 		Sales Tax Act (VII of 1990)
2(46), 3, 7, 33, 34 , 47		 2007 PTD 27
Supreme Court of Pakistan 2007 DHAN FIBRES LTD.
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD and others 		Sales Tax Act (VII of 1990)
2 , 2(9) , (43), 6(2), 26 , 34 		2007 PLD 1
Supreme Court of Pakistan 2007 DHAN FIBRES LTD.
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD and others 		Sales Tax Act (VII of 1990)
2 , 2(9) , (43), 6(2), 26 , 34
2007 PLD 1
Karachi High Court 2007 BABAR YOUNUS
Vs
THE STATE 		Sales Tax Act (VII of 1990)
33, 37, 37-A, 46 , 66		 2006 PTD 2190
93 TAX 349
2007 PTCL 71
Supreme Court of Pakistan 2007 MUHAMMAD ISHAQ SAQI
Vs
THE STATE 		Sales Tax Act (VII of 1990)
11(2), 2(37), 3(1)(a), 4(a), 6, 7, 8, 10(1), 22(1), 23(1), 26(1), 33, 33(3), 33(4), 33(5), 33(11), 33(13), 33(16), 33(17), 33(18), 33(19), 34, 37, 37A, 37B, 73
2007 PTCL 400
Lahore High Court 2007
Vs
 Sales Tax Act (VII of 1990)
33(2)(cc)
96 TAX 294
Federal Tax Ombudsman 2007 RECKITT BENCKISER PAKISTAN LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
33, 34, 36, 36(1		 2007 PTD 1141
90 TAX 326
Lahore High Court 2007 DAWOOD HERCULES
Vs
COLLECTOR OF SALES TAX 		Sales Tax Act (VII of 1990)
13, 3, 2(41)		 2007 PTD 1161
76 TAX 242
Karachi High Court 2007 Messrs PAK LAND CEMENT LIMITED, KARACHI
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD through Chairman, Karachi and another 		Sales Tax Act (VII of 1990)
3, 6, 7, 22, 23, 26 , Sixth Sched., 2(33)(a)(35)(39)(41), 3 , 13		 2007 PTD 1524
96 TAX 24
2008 PTCL 166
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
8, 10, 33, 34, 36 , 46 		2007 PTD 439
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
8, 8(1)(a), 7(2)(i)		 2007 PTD 423
Karachi High Court 2007 DEFENCE AUTHORITY CLUB, KARACHI and 5 others
Vs
FEDERATION OF PAKISTAN through Secretary, Revenue Division and 2 others 		Sales Tax Act (VII of 1990)
246		 2007 PTD 398
95 TAX 281
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
3, 2(12), 2(16), 2(17)(e), 2(33), 13 , Sixth Sched.		 2007 PTD 380
Karachi High Court 2007 MESSRS MORO TEXTILE MILLS LIMITED THROUGH CHAIRMAN
Vs
CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, ISLAMABAD AND 2 OTHERS 		Customs Act (IV of 1969)
19		 2007 PTD 60
95 TAX 244
2007 PTCL 355
Lahore High Court 2007 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE
Vs
Messrs FAUJI SUGAR MILLS, SHEIKHUPURA 		Sales Tax Act (VII of 1990)
2 , 2(46) , 47		 2007 PTD 2598
97 TAX 45
Lahore High Court 2007 Messrs HUSSAIN GINNERS LTD.; COTTON GINNING AND PRESSING FACTORY through Chief Executive
Vs
CUSTOMS CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
2(9), 47		 2007 PTD 2563
97 TAX 105
Karachi High Court 2007 PAKISTAN INTERNATIONAL AIRLINES CORPORATION, KARACHI
Vs
COLLECTOR, SALES TAX AND FEDERAL EXCISE LARGE TAX PAYERS UNIT (LTU); KARACHI 		Sales Tax Act (VII of 1990)
2 (35), 19, 45 (2) , 47		 2007 PTD 2537
97 TAX 37
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
3, 33, 8(1)(b)		 2007 PTD 2481
96 TAX 285
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
 Sales Tax Act (VII of 1990)
2(46), 33(2)(cc)		 2007 PTD 2467
Federal Tax Ombudsman 2007 Messrs MILLI TEXTILE (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
56(a)		 2007 PTD 2434
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
8(1)(b), 33(2)(cc)		 2007 PTD 2407
(2007)95 TAX 379
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
 Sales Tax Act (VII of 1990)
8(1)(b), 8(1)(a), 7, 8, 7(1)		 2007 PTD 2391
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
 Sales Tax Act (VII of 1990)
3, 6, 22, 23, 25, 33(2), 35, 36(3), 38		 2007 PTD 2312
95 TAX 390
Supreme Court of Pakistan 2007 COLLECTOR OF SALES TAX AND CENTRAL EXCISE; LAHORE
Vs
WATER & POWER DEVELOPMENT AUTHORITY and others 		Constitution of Pakistan, 1973
Fourth Schedule, 165, 165A		 2007 PTD 2410
Customs, Central Excise and Sales Tax Appellate Tribunal 2007
Vs
 Sales Tax Act (VII of 1990)
33		 2007 PTD 2308
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
45A(4)		 2007 PTD 2295
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
26, 34 , 34(1)		 2007 PTD 2289
(2007)95 TAX 395
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
7, 10 , 33(2)(cc) 		2007 PTD 2286
(2007)95 TAX 377
Supreme Court of Pakistan 2007 COLLECTOR OF CUSTOMS through Additional Collector, Hub
Vs
CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH and others 		Sales Tax Act (VII of 1990)
3(1), 3(1)(a), 2(41), 2(35), 13		 2007 PTD 2275
Lahore High Court 2007 Sh. Izhar-ul-Haq
Vs
APPELLATE TRIBUNAL CUSTOMS, C.E., AND SALES CUSTOM HOUSE, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
3, 4, 6, 7(2)(i), 22, 23, 26, 36(2)		 2007 PTD 2265
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
7		 2007 PTD 2262
95 TAX 384
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
3AAA		 2007 PTD 2259
95 TAX 381
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
34(1), 33(5)(a)		 95 TAX 368
95 TAX 368
2007
Vs
 Sales Tax Act (VII of 1990)
23		 2007 PTD 2218
95 TAX 265
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
32, 2(46)(e), 66, 3		 2007 PTD 2208
95 TAX 270
Lahore High Court 2007 LION STEEL INDUSTRIES (PVT.) LTD, through Chief Executive
Vs
CHAIRMAN CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE and others 		Sales Tax Act (VII of 1990)
46, 47		 2007 PTD 2162
96 TAX 247
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
3(1A) , 13, 8(1)(a) , 7		 2007 PTD 2098
95 TAX 118
Federal Tax Ombudsman 2007 J.K. BROTHERS (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 66 , 34A		 2007 PTD 2014
91 TAX 56
Lahore High Court 2007 GOBAL TELECOM (PVT.) LTD. through Duly Authorized Chief Executive
Vs
FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad and others 		Sales Tax Act (VII of 1990)
72, 46 (5) , 47, 11, 36, 46 (5), 47, 66		 2007 PTD 1969
96 TAX 281
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
11		 2007 PTD 1853
95 TAX 161
Appellate Tribunal Inland Revenue 2007
Vs
 Sales Tax Act (VII of 1990)
2, 2(41), 34A, 34 , 33, 8		 2007 PTD 1775
95 TAX 143
Karachi High Court 2006
Vs
 Sales Tax Act (VII of 1990)
11, 33, 34		 2006 PTD 1328
2007 PTCL 71
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
11, 36(1) , 34		 2006 PTD 1287
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
31 , 4(2) , 3-D		 2006 PTD 1238
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
23, 73		 2006 PTD 1220
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
8(1)(a), 7, 13, 33 , 34		 2006 PTD 1147
Karachi High Court 2006 GENERAL TYRE AND RUBBER CO. PAKISTAN LTD. through Managing Director, Karachi
Vs
DEPUTY COLLECTOR COLLECTORATE OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, KARACHI 		Sales Tax Act (VII of 1990)
2, 2(33) , 3, 7		 2006 PTD 1137
93 TAX 6
Supreme Court of Pakistan 2006 DEPUTY COLLECTOR, CENTRAL EXCISE AND SALES TAX, LAHORE
Vs
ICI, PAKISTAN LIMITED, LAHORE 		Sales Tax Act (VII of 1990)
33, 34		 2006 PTD 1132
93 TAX 415
Lahore High Court 2006 COLLECTOR, SALES TAX AND CENTRAL EXCISE through Law Officer of the Collectorate
Vs
KOHINOOR TEXTILE MILLS LTD., RAWALPINDI 		Sales Tax Act (VII of 1990)
2(35)(33), (25) , 47		 2006 PTD 1116
93 TAX 24
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
33, 34, 7 ,8		 2006 PTD 1096
Lahore High Court 2006 YASIR BOARD INDUSTRY through Proprietor
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD through Chairman and another 		Sales Tax Act (VII of 1990)
46, 46(7)		 2006 PTD 1054
93 TAX 12
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
33, 34		 2006 PTD 1033
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
34		 2006 PTD 1004
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
13, 7 & Sixth Sched		 2006 PTD 981
Lahore High Court 2006 MUHAMMAD ISHAQ SAQI
Vs
THE STATE 		Sales Tax Act (VII of 1990)
11(2), 2(37), 3(1)(a), 4(a), 6, 7, 8, 10(1), 22(1), 23(1), 26(1), 33, 33(3), 33(4), 33(5), 33(11), 33(13), 33(16), 33(17), 33(18), 33(19), 34, 37, 37A, 37B, 73
2007 PTCL 400
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
22, 23, 26, 3, 7		 2006 PTD 849
Lahore High Court 2006 J.D.W. SUGAR MILLS LTD. Through Manager Finance
Vs
APPELLATE TRIBUNAL, SALES TAX, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
47		 2006 PTD 836
93 TAX 14
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
3, 3(1), 34 , 33(2)(cc)		 2006 PTD 832
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
33, 33(2)(d)		 2006 PTD 821
Sindh High Court 2006 ALI GOHAR PHARMACEUTICAL (PVT.) LTD. through Chief Executive
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 4 others 		Sales Tax Act (VII of 1990)
3-B , 34		 2006 PTD 816
93 TAX 16
Supreme Court of Pakistan 2006 COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX and others
Vs
MAHBOOB INDUSTRIES (PVT.) LTD. and others 		Sales Tax Act (VII of 1990)
2 , 2(16), 2(33), 3, 33(4) ,Sixth Sched		 2006 PTD 730
93 TAX 419
Karachi High Court 2006 COLLECTOR OF SALES TAX AND CENTRAL EXCISE (EAST), KARACHI
Vs
ASPHALT INTERNATIONAL, KARACHI and another 		Sales Tax Act (VII of 1990)
7 , 8		 2006 PTD 715
93 TAX 119
Karachi High Court 2006 GHANDHARA NISSAN DIESEL LTD., THROUGH SR. GENERAL MANAGER FINANCE, KARACHI
Vs
COLLECTOR, LARGE TAX PAYERS UNIT, GOVERNMENT OF PAKISTAN, KARACHI AND 2 OTHERS 		Sales Tax Act (VII of 1990)
7, 7(1), 8(1), 8(1)(b) 		2006 PTD 2066
94 TAX 222
2006 PTCL 673
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
3, 6, 23, 33, 34, 37(a)(b) , 2(9) 		2006 PTD 648
Lahore High Court 2006 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE
Vs
M/S TREET CORPORATION LTD. THROUGH CHIEF EXECUTIVE AND 2 OTHERS 		Sales Tax Act (VII of 1990)
7, 47, 66		 2006 PTD 645
94 TAX 153
2006
Vs
 Sales Tax Act (VII of 1990)
33(1) , 26 		2006 PTD 637
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
33(1) , 26 		2006 PTD 626
CUSTOMS APPELLATE TRIBUNAL 2006 Messrs NORTH WEST CORPORATION, KARACHI
Vs
SUPERINTENDENT, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONS-FBR and 2 others 		Sales Tax Act (VII of 1990)
6, 11		 2016 PTD 22
(2017)116 TAX 28
2016 PTCL 116
Appellate Tribunal Inland Revenue 2006 M/s. Becton Dickinson Services (Pvt.) Ltd
Vs
Collector of Customs, Lahore 		Sales Tax Act (VII of 1990)
3
2006 PTCL 626
Appellate Tribunal Inland Revenue 2006 M/s. Becton Dickinson Services (Pvt.) Ltd
Vs
Collector of Customs, Lahore 		Sales Tax Act (VII of 1990)
3
2006 PTCL 626
Karachi High Court 2006 M/S MERCK MARKER (PVT.) LTD. THROUGH SENIOR MANAGER, KARACHI
Vs
COLLECTOR, SALES TAX AND CENTRAL EXCISE, LARGE TAXPAYERS UNIT, KARACHI, EXCISE (ADJUDICATION-III), KARACHI AND ANOTHER 		Sales Tax Act (VII of 1990)
9		 2006 PTD 622
94 TAX 149
Lahore High Court 2006 COLLECTOR CUSTOMS, LAHORE
Vs
REHMAN BEVERAGES, LAHORE 		Sales Tax Act (VII of 1990)
33, 33(2)(cc) , 34		 2006 PTD 1599
Lahore High Court 2006 LASER PRAXIS DEPILEX CLINIC
Vs
ASSISTANT COLLECTOR (REGISTRATION AND INFORMATION), COLLECTORATE OF SALES AND CENTRAL EXCISE, LAHORE and others 		Sales Tax Act (VII of 1990)
null		 2006 PTD 1542
93 TAX 283
2006 PTCL 609
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
2(41), 3, 11, 22, 30, 32, 32-A, 33, 34, Sixth Schedule		 2006 PTD 558
92 TAX 77
Lahore High Court 2006 HAQ COTTON MILLS (PVT.) LTD. through Proprietor
Vs
CHAIRMAN, CENTRAL BOARD OF REVENUE and 2 others 		Sales Tax Act (VII of 1990)
40, 40-A		 2006 PTD 1884
93 TAX 259
2006 PTCL 558
Lahore High Court 2006 SUN-RISE BOTTLING COMPANY (PVT.) LTD. through Chief Executive
Vs
FEDERATION OF PAKISTAN and 4 others 		Sales Tax Act (VII of 1990)
46, 46 (4)		 2006 PTD 535
94 TAX 140
Lahore High Court 2006 M/S SARGODHA JUTE MILLS LIMITED THROUGH DIRECTOR
Vs
ADDITIONAL COLLECTOR-II, (ADJUDICATION), COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION), LAHORE AND ANOTHER 		Sales Tax Act (VII of 1990)
34, 34(1)		 2006 PTD 515
93 TAX 410
Karachi High Court 2006 ADNAN TRADING CO., KARACHI
Vs
APPELLATE TRIBUNAL, CUSTOMS, CENTRAL EXCISE AND SALES TAX, BENCH-I, KARACHI and 2 others 		Sales Tax Act (VII of 1990)
47		 2006 PTD 514
Lahore High Court 2006 MESSRS KARSS PAINTS AND ALLIED INDUSTRIES, FAISALABAD THROUGH DIRECTOR
Vs
COLLECTOR OF SALES TAX, FAISALABAD AND ANOTHER 		Sales Tax Act (VII of 1990)
47		 2006 PTD 2482
95 TAX 77
2007 PTCL 462
Lahore High Court 2006 MESSRS YOUNAS FURNITURE, GUJRAT
Vs
CUSTOMS, EXCISE AND SALES TAX, APPELLATE TRIBUNAL, BENCH-II, LAHORE AND ANOTHER 		Sales Tax Act (VII of 1990)
3		 2006 PTD 506
94 TAX 41
Lahore High Court 2006 MANDIALI PAPER MILLS LTD., LAHORE
Vs
COLLECTOR OF CENTRAL EXCISE AND SALES TAX, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
2(12), 2(31A), 3(1)		 2006 PTD 2429
95 TAX 89
2007 PTCL 634
Lahore High Court 2006 A.R.K. TEXTILES through Proprietor
Vs
FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad and 4 others 		Sales Tax Act (VII of 1990)
25, 37, 37-A, 38, 40 , 40-A		 2006 PTD 494
(2006)94 TAX 440
Karachi High Court 2006 IRFAN PARKAR
Vs
THE STATE 		Sales Tax Act (VII of 1990)
37
2006 MLD 485
Supreme Court of Pakistan 2006 PAKISTAN MACHINE TOOL FACTORY (PVT.) LTD., KARACHI
Vs
COMMISSIONER OF SALES, CENTRAL ZONE-B, KARACHI 		Sales Tax Act (VII of 1990)
13, First Sched.		 2006 PTD 2331
94 TAX 322
2006 SCMR 1577
Supreme Court of Pakistan 2006 COLLECTOR OF SALES TAX and others
Vs
Messrs FOOD CONSULTS (PVT.) LTD. and another 		Sales Tax Act (VII of 1990)
38, 40, 40A		 2007 PTD 2356
(2006)94 TAX 259
2006 PTCL 441
Karachi High Court 2006 CYNAMID PAKISTAN LTD
Vs
COLLECTOR OF CUSTOMS SALES TAX AND CENTRAL EXCISE 		Sales Tax Act (VII of 1990)
7, 8, 59, 71, 73		 2006 PTD 1902
93 TAX 244
Lahore High Court 2006 Messrs FATIMA SUGAR MILLS LIMITED through Managing Director
Vs
FEDERATION OF PAKISTAN through Ministry of Finance, Revenue & Economic Affairs, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
5, 3		 2006 PTD 440
Karachi High Court 2006 MESSRS PAKISTAN STATE OIL COMPANY LIMITED
Vs
COLLECTOR (ADJUDICATION) CUSTOMS, SALES TAX AND CENTRAL EXCISE AND ANOTHER 		Sales Tax Act (VII of 1990)
2(44), 33, 34, 46, 47		 2006 PTD 397
(2006)93 TAX 318
Karachi High Court 2006 ZAHEER HUSSAIN
Vs
THE STATE 		Sales Tax Act (VII of 1990)
2 , 2(37) , 37-B(II)		 2006 PLD 397
Karachi High Court 2006 AMZ SPINNING AND WEAVING MILLS (PVT.) LTD. through Manager
Vs
APPELLATE TRIBUNAL, CUSTOMS SALES TAX AND FEDERAL EXCISE, KARACHI 		Sales Tax Act (VII of 1990)
7(1), 8(1)(a), 8(1)(b)		 2006 PTD 2821
95 TAX 113
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
2 , 2(20), 3, 7, 13 , 46		 2006 PTD 2763
Karachi High Court 2006 NISHAT MILLS LTD., LAHORE
Vs
COLLECTOR OF CUSTOMS, KARACHI and another 		Sales Tax Act (VII of 1990)
null		 2006 PTD 2726
95 TAX 223
Lahore High Court 2006 S.S. TANNERIES through Proprietor
Vs
ASSISTANT COLLECTOR (AUDIT AND ENFORCEMENT DIVISION-II), SALES TAX AND FEDERAL EXCISE and 2 others 		Sales Tax Act (VII of 1990)
46, 46(4),		 2006 PTD 2721
Supreme Court of Pakistan 2006 DHAN FIBRES LTD
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD and others 		Sales Tax Act (VII of 1990)
2(9), (43), 6(2), 26, 34		 2006 PTD 2683
95 TAX 149
2007 PTCL 241
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
3, 6, 14, 19, 22, 23, 26, 33, 34 , 36		 2006 PTD 2673
93 TAX 2673
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
3, 13, 14, 22, 33, 34 , 46		 2006 PTD 2633
Karachi High Court 2006 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, (ENFORCEMENT), KARACHI
Vs
HAMDARD SUPPLIES, KARACHI and others 		Sales Tax Act (VII of 1990)
47		 2006 PTD 2558
Karachi High Court 2006 ASIA LUBRICANTS, KARACHI
Vs
COLLECTOR OF SALES TAX AND CENTRAL EXCISE (ENFORCEMENT), KARACHI 		Sales Tax Act (VII of 1990)
3 , 3(1)(2)(c)		 2006 PTD 2530
Lahore High Court 2006 Sh. MAHMUD-UL-HAQ
Vs
COLLECTOR OF CUSTOMS, EXCISE & SALES TAX (APPEALS), LAHORE and another 		Sales Tax Act (VII of 1990)
33(2), 34, 37		 2006 PTD 2461
95 TAX 81
2007 PTCL 394
Supreme Court of Pakistan 2006 COLLECTOR OF CUSTOMS, SALES TAX (WEST), KARACHI
Vs
Messrs K & A INDUSTRIES, KARACHI 		Sales Tax Act (VII of 1990)
36, 36(2)		 2006 PTD 537
93 TAX 133
2006 PTCL 373
Supreme Court of Pakistan 2006 COLLECTOR OF CUSTOMS, SALES TAX (WEST), KARACHI
Vs
Messrs K&A INDUSTRIES, KARACHI 		Sales Tax Act (VII of 1990)
33, 34		 2006 PTD 524
2006 PTCL 359
Lahore High Court 2006 Messrs SHEIKH WAHID-UD-DIN INDUSTRIES (PVT.) LTD
Vs
ADDITIONAL COLLECTOR SALE TAX II and another 		Sales Tax Act (VII of 1990)
3, 6, 22, 23, 26, 33, 33(4), 34 		2006 PTD 336
(2006)93 TAX 435
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
36, 33, 34, 7(2)		 2006 PTD 2533
2006 PTCL 335
Supreme Court of Pakistan 2006 COLLECTOR OF SALES TAX, LAHORE
Vs
ITTEHAD CHEMICALS LIMITED and 2 others 		Sales Tax Act (VII of 1990)
8		 2006 PTD 245
93 TAX 211
2006 PTCL 332
2006 SCMR 48
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
Sixth Sched, 65, 33, 34 & 36(2)		 2006 PTD 2407
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
8		 2006 PTD 2405
Lahore High Court 2006 W.M. SAYID (PVT.) LTD
Vs
COLLECTOR OF CENTRAL EXCISE AND SALES TAX, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
2, 2(12)(31-A) , 3(1)		 2006 PTD 2184
93 TAX 354
2007 PTCL 454
Karachi High Court 2006 AVERY SCALES (PRIVATE) LTD., KARACHI
Vs
ADDITIONAL COLLECTOR (ADJUDICATION III) KARACHI and another 		Sales Tax Act (VII of 1990)
2, 2(33)(41), 3 , 13		 2006 PTD 2150
93 TAX 345
Karachi High Court 2006 INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN, KARACHI
Vs
VINDER TEXTILE MILLS LTD. and 15 others 		Civil Procedure Code (V of 1908)
151, 73		 2006 PTD 2132
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
46		 2006 PTD 2124
Lahore High Court 2006 FIVE STAR CORPORATION LTD. through Chief Executive
Vs
ADDITIONAL COLLECTOR, COLLECTORATE OF SALES TAX, GOVERNMENT OF PAKISTAN, MULTAN and 2 others 		Sales Tax Act (VII of 1990)
2 , 2(9) , 26		 2006 PTD 2091
Karachi High Court 2006 GHANDHARA NISSAN DIESEL LTD., KARACHI
Vs
COLLECTOR OF CUSTOMS APPRAISEMENT, KARACHI and another 		Customs Act (IV of 1969)
19, 30, 31A, 223, First Schedule, 18(1)		 2006 PTD 2030
Karachi High Court 2006 UZAIR ZAKARIA
Vs
THE STATE 		Sales Tax Act (VII of 1990)
33 , 33(11)(a)(c), (13)(18), (19) , 37-C		 2007 PLD 322
Karachi High Court 2006 ATTA UL HAQ SIDDIQUI
Vs
THE STATE 		Sales Tax Act (VII of 1990)
36 , 36(1)
2006 MLD 1901
Federal Tax Ombudsman 2006 AWT NIAZAMPUR CEMENT PLANT, RAWALPINDI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
56		 2006 PTD 1798
Federal Tax Ombudsman 2006 SUFI SAJJAD, Proprietor, Islamabad and another
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
30, 45B		 2006 PTD 1749
Federal Tax Ombudsman 2006 CHERAT CEMENT CO., NOWSHERA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
66, 7, 8, 13		 2006 PTD 1724
Peshawar High Court 2006 Messrs SUHAIL JUTE MILLS LTD., NOWSHERA
Vs
COLLECTOR SALES TAX AND CENTRAL EXCISE, PESHAWAR and another 		Sales Tax Act (VII of 1990)
7, 7(1) 		2006 PTD 120
Federal Tax Ombudsman 2006 ARAFATEX INDUSTRIES (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 7, 8		 2006 PTD 1705
Lahore High Court 2006 Messrs SARWAR & CO. (PVT.) LTD
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX, APPELLATE TRIBUNAL, LAHORE and another 		Sales Tax Act (VII of 1990)
3, 2(12), (14), (33), (34) , (41), 3(3), 2(35) , 2(41)		 2006 PTD 162
(2006)93 TAX 300
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
13, 46		 2006 PTD 1839
2005 PTCL 821
Federal Tax Ombudsman 2006 SIMPSON WIRES (PVT.) LTD' through Director, Karachi
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11		 2006 PTD 1695
Federal Tax Ombudsman 2006 AMIN SOAP AND OIL INDUSTRIES
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
13, 7		 2006 PTD 1688
Federal Tax Ombudsman 2006 PAK DUTCH CORPN., SIALKOT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
45, 45A(1)(4), 36(1) , 11(2)		 2006 PTD 1644
Customs, Central Excise and Sales Tax Appellate Tribunal 2006
Vs
 Sales Tax Act (VII of 1990)
13(1)		 2006 PTD 1639
Federal Tax Ombudsman 2006 POLY FLEX SERVICES, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
21, 37 		2006 PTD 1630
Supreme Court of Pakistan 2006 PAKISTAN MACHINE TOOL FACTORY (PVT.) LTD., KARACHI
Vs
COMMISSIONER OF SALES, CENTRAL, ZONE-B, KARACHI 		Sales Tax Act (VII of 1990)
13, First Sched
2006 SCMR 1577
Federal Tax Ombudsman 2006 PRINCE AND SONS, QUALITY MART, MULTAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7, 33, 34		 2006 PTD 1546
93 TAX 352
Federal Tax Ombudsman 2006 FORTUNE HOUSE, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 10(2)		 2006 PTD 1528
93 TAX 286
Karachi High Court 2006 AMIE INVESTMENT (PVT.) LTD. through Director
Vs
ADDITIONAL COLLECTOR-II and 4 others 		Sales Tax Act (VII of 1990)
2, (16)(33)(41) , 3(1)		 2006 PTD 1459
Appellate Tribunal Inland Revenue 2006
Vs
 Sales Tax Act (VII of 1990)
7, 7-A, 8, 46, 66		 2006 PTD 1453
Lahore High Court 2005 COLLECTOR OF SALES TAX, FAISALABAD
Vs
KASHIF ENTERPRISES, FAISALABAD 		Sales Tax Act (VII of 1990)
33, 34, 46 , 47(1) 		2005 PTD 1978
(2005)92 TAX 215
Karachi High Court 2005 COLLECTOR, SALES TAX AND CENTRAL EXCISE (ENFORCEMENT), KARACHI
Vs
Messrs SHAIKH MOHAMMAD FAREED 		Sales Tax Act (VII of 1990)
2(46)(e), 33(2)(cc) , 47		 2005 PTD 1962
(2005)91 TAX 203
Lahore High Court 2005 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs FAROOQ TRADERS, JHAWARIAN, DISTRICT SARGODHA 		Sales Tax Act (VII of 1990)
33, 34, 46, 47(1) 		2005 PTD 1953
(2005)91 TAX 178
Lahore High Court 2005 ASSISTANT COLLECTOR OF SALES TAX, ENFORCEMENT AND COLLECTION DIVISION, SIALKOT and another
Vs
Messrs ADIL BEVERAGES CO. (PVT.) LTD., LAHORE 		Sales Tax Act (VII of 1990)
34, 36, 47		 2005 PTD 1925
(2005)91 TAX 195
Lahore High Court 2005 COLLECTOR OF SALES TAX, LAHORE
Vs
Messrs PACKAGES LIMITED, LAHORE and others 		Sales Tax Act (VII of 1990)
33, 7, 34, 47		 2005 PTD 1920
(2005)92 TAX 187
Federal Tax Ombudsman 2005 MESSRS NEWAGE PRIVATE LIMITED, LAHORE
Vs
SECRETARY, REVENUE DIVISOIN, ISLAMABAD 		Sales Tax Act (VII of 1990)
22(1)(a), 23(1)(d), 33(7)		 2005 PTD 1862
Customs And Excise Appellate Tribunal 2005
Vs
 Sales Tax Act (VII of 1990)
2(46), 2(46)(a), 47 		2005 PTD 1830
Lahore High Court 2005 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs BILAL FIBRES LIMITED, FAISALABAD 		Sales Tax Act (VII of 1990)
2(12), 2(35), 2(41), 3(1), 7, 47		 2005 PTD 1821
(2005)91 TAX 78
Customs And Excise Appellate Tribunal 2005
Vs
 Sales Tax Act (VII of 1990)
2(31)(a), 2(46), 3, 6, 22, 23, 25, 26, 33, 36(2), 38, 49		 2005 PTD 1778
Supreme Court of Pakistan 2005 COLLECTOR OF SALES TAX AND CENTRAL, EXCISE, LAHORE
Vs
Messrs MANDIAL PAPER MILLS LTD. and others 		Sales Tax Act (VII of 1990)
3
(2005)91 TAX 42
2005 SCMR 1730
Lahore High Court 2005 Messrs AL-KHAIR MIRPUR (PVT.) LTD
Vs
PAKISTAN through Secretary Ministry of Finance and Economic Affairs, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
Customs Act (IV of 1969)		 2005 PTD 1596
(2005)91 TAX 67
Karachi High Court 2005 COLLECTOR OF SALES TAX AND CENTRAL EXCISE, KARACHI
Vs
Messrs CALTEX OIL (PAKISTAN) LTD., KARACHI 		Messrs CALTEX OIL (PAKISTAN) LTD., KARACHI
47		 2005 PTD 1590
Supreme Court of Pakistan 2005 COLLECTOR OF SALES TAX and others---Petitioners
Vs
Messrs MEDORA OF LONDON LTD. and others---Respondents 		Sales Tax Act (VII of 1990)
38, 40 , 40-A
2005 SCMR 1590
Karachi High Court 2005 Messrs MADINA ENTERPRISES (PVT.) LTD. through Director
Vs
COLLECTOR OF CUSTOMS and another 		Sales Tax Act (VII of 1990)
13, 13(1) & Sixth Sched		 2005 PTD 1575
(2005)91 TAX 75
Supreme Court of Pakistan 2005 Messrs MASTER FOAM (PVT.) LTD. and 7 others
Vs
GOVERNMENT OF PAKISTAN through Secretary, Ministry of Finance and others 		Sales Tax Act (VII of 1990)
3(b), 3(1)(b)		 2005 PTD 1537
(2005)91 TAX 1
Lahore High Court 2005 KHAWAJA & COMPANY FRUIT PRODUCTS (PVT.) LTD. through Director
Vs
SECRETARY, CENTRAL BOARD OF REVENUE (SALES TAX WING), REVENUE DIVISION, GOVERNMENT OF PAKISTAN, ISLAMABAD and 3 others 		Sales Tax Act (VII of 1990)
11(2), 34 , 72		 2005 PTD 1499
(2005)91 TAX 33
Lahore High Court 2005 COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, LAHORE
Vs
Messrs GLAMOUR TEXTILE MILLS LIMITED 		Sales Tax Act (VII of 1990)
33, 33(2)(cc), 46(4) , 47		 2005 PTD 1498
(2005)91 TAX 28
Federal Tax Ombudsman 2005 SOHAIL BIN RASHID
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
73, 10, 7(2)(1), 8(1)(a) ,& 33(4)		 2005 PTD 1390
(2005)91 TAX 139
Lahore High Court 2005 Messrs PEARL CONTINENTAL HOTEL, LAHORE through Director Finance and another
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE and another 		Sales Tax Act (VII of 1990)
46		 2005 PTD 1368
(2005)91 TAX 22
Appellate Tribunal Inland Revenue 2005
Vs
 Sales Tax Act (VII of 1990)
8, 33, 2(10) 		2005 PTD 1358
Supreme Court of Pakistan 2005 COLLECTOR OF CUSTOMS (APPRAISEMENT) CUSTOM HOUSE, LAHORE and others
Vs
Messrs M. RAMZAN SEWING MACHINES COMPANY and others 		Sales Tax Act (VII of 1990)
13 , Sixth Schedule
2005 SCMR 1352
Appellate Tribunal Inland Revenue 2005
Vs
 Sales Tax Act (VII of 1990)
2(46)(a), 2(41), 2(39), 2(12) , 3, 2(46) (a)(iii)		 2005 PTD 1349
Appellate Tribunal Inland Revenue 2005
Vs
 Sales Tax Act (VII of 1990)
3, 6, 7, 16, 22, 23, 26, 33, 34, 49 , 2(33) 		2005 PTD 1341
Lahore High Court, Multan Bench, Multan 2005 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs ARAFAT CHEMICAL (PVT.) LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
14, 18, 23, 59		 2005 PTD 1337
(2005)91 TAX 19
Supreme Court of Pakistan 2005 COLLECTOR, SALES TAX AND CENTRAL EXCISE (WEST), KARACHI
Vs
Messrs AMSONS TEXTILE MILLS, KARACHI 		Sales Tax Act (VII of 1990)
7, 33, 34 , 36		 2005 SCMR 1308
Lahore High Court 2005 Messrs ZIKERIA ENTERPRISES through Partner
Vs
MUHAMMAD MUSHARAF and 7 others 		Sales Tax Act (VII of 1990)
38, 40-A, 40		 2005 PTD 1200
(2005)91 TAX 45
Lahore High Court 2005 Messrs HAMZA SUGAR MILLS LTD. through General Manager
Vs
COLLECTOR OF SALES TAX and 2 others 		Sales Tax Act (VII of 1990)
47, 7		 2005 PTD 1131
(2005)91 TAX 80
Appellate Tribunal Inland Revenue 2005
Vs
 Sales Tax Act (VII of 1990)
26, 33, 46		 2005 PTD 1154
Supreme Court of Pakistan 2005 COLLECTOR SALES TAX & CENTRAL EXCISE (WEST), KARACHI
Vs
Messrs AMSONS TEXTILE MILLS, KARACHI 		Sales Tax Act (VII of 1990)
36, 7, 33 ,34		 2005 PTD 880
(2005)91 TAX 333
Karachi High Court 2005 COLLECTOR, SALES TAX (WEST)
Vs
Messrs PAKISTAN AIRCONDITIONING & REFRIGERATION CORPORATION (PVT.) LIMITED 		Sales Tax Act (VII of 1990)
13, 7 , 45 		2005 PTD 874
(2005)92 TAX 412
Appellate Tribunal Inland Revenue 2005 CBR/Sales Tax Department
Vs
M/s. Pace International, Rawalpindi 		Sales Tax Act (VII of 1990)
36		 2005 PTCL 841
Federal Tax Ombudsman 2005 Messrs PACE INTERNATIONAL, RAWALPINDI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11, 22		 2005 PTD 340
2005 PTCL 836
Lahore High Court 2005 COLLECTOR
Vs
Messrs RIAZ BOTTLERS 		Sales Tax Act (VII of 1990)
47		 2005 PTD 812
Lahore High Court 2005 ABBAS CORPORATION
Vs
APPELLATE TRIBUNAL and another 		Sales Tax Act (VII of 1990)
45, 47		 2005 PTD 803
(2005)91 TAX 402
Supreme Court of Pakistan 2005 FECTO BELARUS TRACTOR LTD
Vs
GOVERNMENT OF PAKISTAN through Finance Economic Affairs and others 		Sales Tax Act (VII of 1990)
3-B, 6, 66		 2005 PTD 2286
(2005)91 TAX 133
2005 PTCL 754
Lahore High Court 2005 Syed MUHAMMAD SHAH & CO
Vs
COLLECTOR OF SALES TAX and others 		Sales Tax Act (VII of 1990)
2, 2(25), 3(1A) , 47		 2005 PTD 743
(2005)91 TAX 423
Karachi High Court 2005 Messrs HASHOO STEEL INDUSTRIES LTD
Vs
GOVERNMENT OF PAKISTAN through Secretary, Ministry of Finance and Economic Affairs and 3 others 		Sales Tax Act (VII of 1990)
7		 2005 PTD 742
(2005)91 TAX 411
Appellate Tribunal Inland Revenue 2005
Vs
 Sales Tax Act (VII of 1990)
3, Second Sched		 2005 PTD 2273
2005 PTCL 727
Lahore High Court 2005 Messrs JAWA CHEMICALS (PVT.) LTD
Vs
ASSISTANT COLLECTOR OF SALES TAX, LAHORE 		Sales Tax Act (VII of 1990)
2, 2(37), 3, 6, 22, 23, 26; 46 , 47		 2005 PTD 700
(2005)91 TAX 405
Lahore High Court 2005 FAUJI SUGAR MILLS
Vs
ASSISTANT COLLECTOR OF SALES TAX and others 		Sales Tax Act (VII of 1990)
2, 2(25), 3 , 47 		2005 PTD 676
Lahore High Court 2005 FAUJI SUGAR MILLS
Vs
ASSISTANT COLLECTOR SALES TAX and others 		Sales Tax Act (VII of 1990)
47, 7, 59		 2005 PTD 662
(2005)91 TAX 397
Supreme Court of Pakistan 2005 COLLECTOR OF SALES TAX AND CENTRAL EXCISE (ENFORCEMENT) and another
Vs
Messrs MEGA TECH (PVT.) LTD 		Sales Tax Act (VII of 1990)
38, 40, 40A		 2005 PTD 1933
(2005)91 TAX 59
2005 PTCL 652
2005 SCMR 1166
Lahore High Court, Multan Bench, Multan 2005 Messrs SHAJAR PAK (PVT.) LIMITED, Lahore
Vs
ASSISTANT COLLECTOR SALES TAX AND CENTRAL EXCISES, LAHORE and others 		Sales Tax Act (VII of 1990)
33, 47		 2005 PTD 647
(2005)91 TAX 400
Supreme Court of Pakistan 2005 FECTO BELARUS TRACTOR LTD. ---Petitioner
Vs
GOVERNMENT OF PAKISTAN through Finance Economic Affairs and others---Respondents 		Sales Tax Act (VII of 1990)
66		 2005 PLD 605
Supreme Court of Pakistan 2005 FECTO BELARUS TRACTOR LTD. ---Petitioner
Vs
GOVERNMENT OF PAKISTAN through Finance Economic Affairs and others---Respondents 		Sales Tax Act (VII of 1990)
66
2005 PLD 605
Supreme Court of Pakistan 2005 FECTO BELARUS TRACTOR LTD.
Vs
GOVERNMENT OF PAKISTAN through Finance Economic Affairs and others 		Civil Procedure Code (V of 1908)
11
(2005)91 TAX 133
2005 SCMR 605
Supreme Court of Pakistan 2005 COLLECTOR. CENTRAL EXCISE AND SALES TAX, COLLECTORATE OF CENTRAL EXCISE AND LAND CUSTOMS; KARACHI and another
Vs
DEWAN TEXTILE MILLS LIMITED and others 		Sales Tax Act (VII of 1990)
13		 2005 PTD 472
2005 PTCL 382
Supreme Court of Pakistan 2005 COLLECTOR, CENTRAL EXCISE AND SALES TAX, COLLECTORATE OF ENTRAL EXCISE AND LAND CUSTOMS, KARACHI and nother
Vs
DEWAN TEXTILE MILLS LIMITED and others 		Sales Tax Act (VII of 1990)
13
2005 SCMR 328
Appellate Tribunal Inland Revenue 2005 M/s. Tetra Pak Limited, Lahore
Vs
Collector of Sales Tax, Lahore 		Sales Tax Act (VII of 1990)
2 , 2(46)(a)
2005 PTCL 310
Lahore High Court 2005 Additional Collector Sales Tax, Collectorate of Sales Tax, Multan
Vs
M/s. Nestle Milk Pak Ltd., Kabirwala and another 		Sales Tax Act (VII of 1990)
3, 33, 34(1), 46 		2005 PTD 1850
91 TAX 128
2005 PTCL 304
Supreme Court of Pakistan 2005 M/s. Pioneer Cement Ltd., Jauharabad
Vs
Assistant Collector of Sales Tax, Sargodha & others 		Sales Tax Act (VII of 1990)
null
2005 PTCL 291
Federal Tax Ombudsman 2005 Messrs VITA (PAKISTAN LIMITED), LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
2(27)		 2005 PTD 1415
(2005)91 TAX 292
2005 PTCL 246
Appellate Tribunal Inland Revenue 2005 M/s. Leghari Beverages Pvt. Ltd. Rahim Yar Khan and others
Vs
Additional Collector, Customs, Sales Tax and Central Excise, Multan and another 		Sales Tax Act (VII of 1990)
3		 2005 PTCL 177
Supreme Court of Pakistan 2005 COLLECTOR OF SALES TAX and others
Vs
Messrs SHAHBAZ & CO. and others 		Sales Tax Act (VII of 1990)
58
(2005)91 TAX 107
2005 SCMR 132
Supreme Court of Pakistan 2005 Messrs PAKISTAN TOURISM DEVELOPMENT CORPORATION LTD. and another
Vs
COLLECTOR, CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE and others 		Sales Tax Act (VII of 1990)
2, 2(28)		 2005 PTD 104
(2005)91 TAX 105
2005 SCMR 54
Lahore High Court 2005 Messrs MAHMOOD & COMPANY
Vs
ASSISTANT COLLECTOR, SALES TAX (ENFORCEMENT & COLLECTION), SHALIMAR DIVISION; LAHORE and 2 others 		Sales Tax Act (VII of 1990)
33, 33(4)(c), 3 , 47		 2005 PTD 72
(2005)91 TAX 215
Supreme Court of Pakistan 2005 Messrs PAKISTAN TOURISM DEVELOPMENT CORPORATION LTD, and another
Vs
COLLECTOR, CUSTOMS CENTRAL EXCISE AND SALES TAX, LAHORE and others 		Sales Tax Act (VII of 1990)
2(28), 13
2005 SCMR 54
Karachi High Court 2005 COLLECTOR OF SALES TAX & CENTRAL EXCISE (WEST), KARACHI and others
Vs
CUSTOMS, EXCISE & SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH and others 		Sales Tax Act (VII of 1990)
2, 2(4), 13		 2005 PTD 53
(2005)91 TAX 277
Sindh High Court 2005 M/s. N. P. Water Proof Textile Mills (Pvt.) Ltd., Karachi
Vs
Federation of Pakistan and another 		Sales Tax Act (VII of 1990)
38, 40, 40A
(2005)91 TAX 162
2005 PTCL 32
Supreme Court of Pakistan 2005 CALTEX OIL (PAKISTAN) LTD
Vs
COLLECTOR, CENTRAL EXCISE AND SALES TAX and others 		Sales Tax Act (VII of 1990)
36, 36(2), 65		 2005 PTD 480
2004 PTCL 494
2006 SCMR 1519
Appellate Tribunal Inland Revenue 2005
Vs
 Sales Tax Act (VII of 1990)
45B, 45, 45B(4) , 45(3)		 2005 PTD 731
2004 PTCL 480
Supreme Court of Pakistan 2005 Messrs DIAMOND POLYMERS (PVT.) LTD
Vs
ADDITIONAL COLLECTOR, CENTRAL EXCISE AND SALES TAX, MIRPUR (A.K.) AND 2 others 		Sales Tax Act (VII of 1990)
7, 47, 6(1), 8, 46, 27(1)		 2005 PTD 2105
(2005)91 TAX 273
Lahore High Court 2005 Messrs MALIK PESTICIDE (PVT.) LTD., LAHORE
Vs
COLLECTOR OF CUSTOMS, DRY PORT, LAHORE, and another 		Sales Tax Act (VII of 1990)
Sixth Sched., Items Nos. 12 and 17		 2005 PTD 2596
91 TAX 29
Karachi High Court 2005 COLLECTOR OF SALES TAX AND CENTRAL EXCISE LARGE TAXPAYERS UNIT, KARACHI
Vs
Messrs ALLIED ENGINEERING AND SERVICES LTD., KARACHI 		Sales Tax Act (VII of 1990)
2(33), (35) , (46) , 47		 2005 PTD 2582
91 TAX 31
Lahore High Court 2005 Messrs PSIC CUTLERY, WAZIRABAD
Vs
COLLECTOR, SALES TAX AND CENTRAL EXCISE, GUJRANWALA and another 		Sales Tax Act (VII of 1990)
36		 2005 PTD 2453
91 TAX 24
Lahore High Court 2005 Messrs AYESHA TEXTILE through Managing Partner
Vs
DEPUTY COLLECTOR (INCHARGE AUDIT DIVISION), SALES TAX AND CENTRAL EXCISE, LAHORE and 4 others 		Sales Tax Act (VII of 1990)
21 , 21(2)		 2005 PTD 2442
91 TAX 218
Lahore High Court 2005 CRESCENT RE-ROLLING MILLS, LAHORE
Vs
ASSISTANT COLLECTOR OF SALES TAX, LAHORE 		Sales Tax Act (VII of 1990)
3, 3(1)		 2005 PTD 2436
91 TAX 76
Supreme Court of Pakistan 2005 COLLECTOR OF SALES TAX, LAHORE
Vs
SERVICE INDUSTRIES LTD 		Sales Tax Act (VII of 1990)
47		 2005 PTD 2420
Kerala High Court (India) 2005 Messrs SHAHMURD SUGAR MILLS LTD. through Managing Director and others
Vs
ADDITIONAL COLLECTOR, SALES TAX (ADJUDICATION) QUETTA, HYDERABAD and others 		Sales Tax Act (VII of 1990)
46, 47		 2005 PTD 2417
(2005)91 TAX 75
Lahore High Court 2005 ADDITIONAL COLLECTOR SALES TAX, LAHORE
Vs
Messrs RUPALI POLYESTER LTD., LAHORE 		Sales Tax Act (VII of 1990)
3, 4, 6, 7, 33 , 34, 47		 2005 PTD 2412
(2005)91 TAX 28
Lahore High Court 2005 Messrs SUNRAYS TEXTILES MILLS LTD., through Director
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL and another 		Sales Tax Act (VII of 1990)
34, 34-A , 33, 45		 2005 PTD 2377
(2005)91 TAX 179
Lahore High Court 2005 Messrs PETROSIN RAVI INDUSTRIES LTD., LAHORE
Vs
SUPERINTENDENT SALES TAX, LAHORE and 3 others 		Sales Tax Act (VII of 1990)
47		 2005 PTD 2376
Lahore High Court 2005 ADDITIONAL COLLECTOR SALES TAX, MULTAN
Vs
Messrs AL-GHAZI TRACTORS LTD., DERA GHAZI KHAN and 2 others 		Sales Tax Act (VII of 1990)
3(2)(a), 13, 47		 2005 PTD 2364
2005 Messrs WEL AGRO WISE (PVT.) LTD. through Chief Executive
Vs
FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad and 4 others 		Sales Tax Act (VII of 1990)
46		 2005 PTD 2272
(2005)91 TAX 9
Peshawar High Court 2005 Northern Bottling Co. (Pvt.) Ltd.
Vs
Federation of Pakistan through Federal Secretary of Finance and Economic Affairs, Islamabad and 2 Others 		Sales Tax Act (VII of 1990)
2(c), 3(1A), 3(2)(a) , 3(2)(c), 7, 8, 14		 2005 PTD 2267
Lahore High Court, Multan Bench, Multan 2005 Messrs FECTO SUGAR MILLS LTD., KARACHI
Vs
FEDERATION OF PAKISTAN through Ministry of Finance and Economic Affairs Islamabad and 4 others 		Sales Tax Act (VII of 1990)
6(1A)		 2005 PTD 2247
(2005)91 TAX 42
Supreme Court of Pakistan 2005 COLLECTOR OF SALES TAX and others
Vs
Messrs MEDORA OF LONDON LTD. and another 		Sales Tax Act (VII of 1990)
38, 40 , 40-A		 2005 PTD 2234
91 TAX 101
Supreme Court of Pakistan 2005 KARACHI DEVELOPMENT AUTHORITY
Vs
CENTRAL BOARD OF REVENUE through Members Central Excise and Land Customs, Islamabad and others 		Sales Tax Act (VII of 1990)
3 , 7		 2005 PTD 2131
(2005)91 TAX 1
Lahore High Court 2005 NAZIR AHMED
Vs
FEDERATION OF PAKISTAN through Secretary, Finance Department Government of Pakistan, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
13		 2005 PTD 2128
Lahore High Court, Multan Bench, Multan 2005 ITTEHAD CHEMICALS LIMITED, LAHORE
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE through Chairman and another 		Sales Tax Act (VII of 1990)
7(1) , 8(1)(b) , 47		 2005 PTD 2067
(2005)91 TAX 284
Peshawar High Court 2005 COLLECTOR OF SALES TAX
Vs
DHAN FIBRE LIMITED 		Sales Tax Act (VII of 1990)
8, 7, 2(14) ,		 2005 PTD 2012
(2005)91 TAX 221
Supreme Court of Pakistan 2005 PAKISTAN AZAD JAMMU AND KASHMIR LOGGING AND SAW MILLS CORPORATION through Chairman and Managing Director
Vs
COLLECTOR CENTRAL EXCISE AND SALES TAX, MUZAFFARABAD and another 		Sales Tax Act (VII of 1990)
13, 46, 47, 47(1), 30, 33, 34, 1(3), 5(2), Sixth Schedule, 2(16),(a)(b)(c)		 2005 PTD 1998
(2005)91 TAX 259
Lahore High Court 2005 COLLECTOR OF SALES TAX, FAISALABAD
Vs
NATIONAL SUGAR MILLS LTD., LAHORE 		Sales Tax Act (VII of 1990)
33, 34, 46 , 47(1)		 2005 PTD 1995
(2005)91 TAX 315
Lahore High Court 2005 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs COCA COLA BEVERAGES PAKISTAN LTD., FAISALABAD 		Sales Tax Act (VII of 1990)
47, 47(1), 33 , 34, 46		 2005 PTD 1984
(2005)92 TAX 191
Federal Tax Ombudsman 2004 KAM INTERNATIONAL, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10		 89 TAX 295
Federal Tax Ombudsman 2004 HAJI MUHAMMAD SALEEM, MANSEHRA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11, 14, 19, 26, 33		 2004 PTD 2819
(2004)89 TAX 277
Customs, Central Excise and Sales Tax Appellate Tribunal 2004
Vs
 Sales Tax Act (VII of 1990)
33, 33(2)(cc), 34, 36
89 TAX 253
Karachi High Court 2004 M/s. Glaxo Smith Kline Pakistan Limited, Karachi
Vs
Collector of Customs, Sales Tax and Central Excise (Adjudication), Karachi-III, Karachi 		Sales Tax Act (VII of 1990)
3, 6, 7, 14, 15, 22, 23, 26, 33, 36, 45, 47(5), 65, Items No. 37 of the Sixth Schedule		 2004 PTD 3020
(2005)91 TAX 75
2005 PTCL 62
Supreme Court of Pakistan 2004 Chanar Sugar Mills Ltd. And Others
Vs
Collector Customs, Sales Tax and Central Excise, Faisalabad And Others 		Sales Tax Act (VII of 1990)
2(46), 2(46)(a)(i), 2(46)(c), 3, 7(1), 7(2), 8(2), 13(1), 33, 34, 36 		2004 PTD 2741
Lahore High Court 2004 Messrs AWAIS ENTERPRISES through Proprietor
Vs
COLLECTOR OF SALES TAX AND CENTRAL EXCISE and another 		Sales Tax Act (VII of 1990)
21(4)		 2004 PTD 2637
90 TAX 289
Lahore High Court 2004 Raja Saleem And-5 Others
Vs
Federation of Pakistan through Secretary Finance/Revenue and 3 Others 		Sales Tax Act (VII of 1990)
3, 3B, 8(6), 13, 14, 14(2), 19, 42 of the sixth schedule 		2004 PTD 2565
Supreme Court of Pakistan 2004 COLLECTOR OF CUSTOMS (APPRAISEMENT) CUSTOM HOUSE, LAHORE and others
Vs
Messrs M. RAMZAN SEWING MACHINES COMPANY and others 		Sales Tax Act (VII of 1990)
13 , Sixth Sched		 2004 PTD 2214
90 TAX 38
Appellate Tribunal Inland Revenue 2004
Vs
 Sales Tax Act (VII of 1990)
13, Sixth Sched		 2004 PTD 2085
Federal Tax Ombudsman 2004 Messrs WELFARE TRADING COMPANY, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 34(4)(c), 67 , 73		 2004 PTD 1893
89 TAX 409
Federal Tax Ombudsman 2004 Messrs ALPHA VINYL (PVT.) LTD., SAWABI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
45A		 2004 PTD 1861
Federal Tax Ombudsman 2004 ECONOMY PESTICIDES (PVT.) LTD., DERA GAZI KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
2(46)(e), 33(2) , 45A, 73, 7 ,34		 2004 PTD 1841
Federal Tax Ombudsman 2004 Messrs WAH NOBEL ACETATES LTD., WAH CANTT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 10(1) , 67		 2004 PTD 1829
Federal Tax Ombudsman 2004 Messrs CH. FABRICS PVT. LTD., HATTAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(3)		 2004 PTD 1809
Lahore High Court 2004 Messrs KAM INTERNATIONAL, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10		 2004 PTD 1659
Lahore High Court 2004 SHAHTAJ SUGAR MILLS LTD. through Chief Executive
Vs
G. A. JAHANGIR and 2 others 		Sales Tax Act (VII of 1990)
66		 2004 PTD 1621
Lahore High Court 2004 COLLECTOR, COLLECTORATE .OF SALES TAX AND CENTRAL EXCISE, RAWALPINDI
Vs
Messrs ISLAMABAD FEEDS, RAWALPINDI and another 		Sales Tax Act (VII of 1990)
2(40), 7(2)(i)		 2004 PTD 1614
90 TAX 142
Federal Tax Ombudsman 2004 FARAN PROCESSING INDUSTRIES (PVT.) LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
73 , 45		 2004 PTD 1585
Federal Tax Ombudsman 2004 PHOENIX ARMOUR (PVT.) LTD. through Amin Ansari Law Associates
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
26, 3, 45A		 2004 PTD 1567
89 TAX 219
Federal Tax Ombudsman 2004 Messrs TROUT LAND HOTEL (PVT.) LTD.
Vs
SECRETARY, REVENUE DIVISOIN, ISLAMABAD 		Sales Tax Act (VII of 1990)
19 , , 3A, 14, 26 , 33(1)		 2004 PTD 1538
89 TAX 120
Appellate Tribunal Inland Revenue 2004
Vs
 Sales Tax Act (VII of 1990)
36		 2004 PTD 1533
Appellate Tribunal Inland Revenue 2004
Vs
 Sales Tax Act (VII of 1990)
32, 38, 40 , 40, 32(2)(3)		 2004 PTD 1527
Federal Tax Ombudsman 2004 Messrs GENERAL LOCKERS (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION; ISLAMABAD and 2 others 		Sales Tax Act (VII of 1990)
65 , 11		 2004 PTD 1506
Federal Tax Ombudsman 2004 FAISAL TARIQ
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
19, 3A, 11, 14, 33, 34 , Sixth Sched.		 2004 PTD 1495
89 TAX 227
Federal Tax Ombudsman 2004 Messrs PRIME CHEMICALS through Member of Association of Person
Vs
GOVERNMENT OF PAKISTAN through Secretary Finance, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
7		 2004 PTD 1388
(2004)90 TAX 17
Lahore High Court 2004 MEGNA TEXTILE MILLS
Vs
COLLECTOR OF CUSTOMS 		Sales Tax Act (VII of 1990)
40, 38		 2004 PTD 1339
Federal Tax Ombudsman 2004 Messrs SEAGUL EXPORTS, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
45 , 45B(3), 45(2a) ,45		 2004 PTD 1296
89 TAX 132
Federal Tax Ombudsman 2004 M.M.T.I. PAKISTAN (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7, 11(2), 22, 25, 31, 32A, 32AA, 33, 34,36, 36(2), 37, 38, 45, 48, 66		 2004 PTD 1267
89 TAX 4
Federal Tax Ombudsman 2004 Messrs S.M. HASSAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11 , 11(2)		 2004 PTD 1161
Federal Tax Ombudsman 2004 Messrs TAHIR RAZZAQUE KHAN & CO
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36 , 36(3)		 2004 PTD 1117
Lahore High Court 2004 Messrs BHOLA WEAVING FACTORY
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL and another 		Sales Tax Act (VII of 1990)
33 , 33(4-A), 34 , 36		 2004 PTD 1048
89 TAX 136
Karachi High Court 2004 Messrs HASHWANI HOTELS LIMITED through Executive Director
Vs
GOVERNMENT OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 5 others 		Sales Tax Act (VII of 1990)
5, proviso II, 6, 15		 2004 PTD 901
(2004)90 TAX 158
Supreme Court of Pakistan 2004 DEPUTY COLLECTOR, SALES TAX, LAHORE
Vs
Messrs FLYING BOARD AND PAPER PRODUCTS and others. 		Sales Tax Act (VII of 1990)
45
2004 SCMR 828
Lahore High Court 2004 COLLECTOR OF SALES TAX AND CENTRAL EXICSE, LAHORE
Vs
BABA FARID SUGAR MILLS LIMITED, FAISALABAD ROAD, OKARA 		Sales Tax Act (VII of 1990)
33, 34, 7 , 46 		2004 PTD 823
89 TAX 366
Supreme Court of Pakistan 2004 Messrs MUHAMMAD AMIN BROTHERS (PVT.) LTD. and others
Vs
FEDERATION OF PAKISTAN through Secretary (Finance), Islamabad and others 		Sales Tax Act (VII of 1990)
3(2)(a)		 2004 PTD 767
89 TAX 361
Lahore High Court 2004 Messrs KHAN BROTHER (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN through Federal Secretary Finance, Government of Pakistan, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
12(2), 6(1A), 13(2)		 2004 PTD 748
89 TAX 405
Lahore High Court 2004 Mirza NASRULLAH KHAN
Vs
SUPERINTENDENT, CENTRAL EXCISE AND SALES TAX, HAFIZABAD and 2 others 		Sales Tax Act (VII of 1990)
2(16), 3		 2004 PTD 636
89 TAX 355
Lahore High Court 2004 AAA STEEL MILLS LIMITED through Proprietor Mrs. Shaista Kausar
Vs
COLLECTOR OF SALES TAX AND CENTRAL EXCISE, COLLECTORATE OF SALES -TAX 		Sales Tax Act (VII of 1990)
11(2) , 45, 11, 11A, 45, 73		 2004 PTD 624
Supreme Court of Pakistan 2004 Messrs MUHAMMAD AMIN BROS. (PVT.) LTD. and others
Vs
FEDERATION OF PAKISTAN through the Secretary (Finance), Islamabad and others 		Sales Tax Act (VII of 1990)
3 , 183(3) , 199(4-A)
2004 SCMR 621
Karachi High Court 2004 Syed AMIR AHMED HASHMI and another
Vs
THE STATE 		Sales Tax Act (VII of 1990)
37 , 37-A(3)		 2004 PLD 617
Lahore High Court 2004 Messrs BILAL & CO., TANDLIANWALA
Vs
APPELLATE TRIBUNAL, CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE and another 		Sales Tax Act (VII of 1990)
2, 2(25) ,3(1-A)		 2004 PTD 557
Appellate Tribunal Inland Revenue 2004 M/s. Janana De Malucho Textile Mills, Kohat
Vs
Deputy Collector of Customs, Central, Excise and Sales Tax (Adjudication), Peshawar and other 		Sales Tax Act (VII of 1990)
2 , 2(44)
2004 PTCL 450
Lahore High Court 2004 Messrs FACTO CEMENT SANGJANI, ISLAMABAD
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 4 others 		Sales Tax Act (VII of 1990)
3, 2(16) , 45		 2004 PTD 788
89 TAX 363
2004 PTCL 445
Peshawar High Court 2004 NORTHERN BOTTLING CO. (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN through Federal Secretary of Finance and Economic Affairs, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
3 , 3(2)(c)		 2004 PTD 2267
90 TAX 252
2004 PTCL 425
Lahore High Court 2004 Messrs METROPOLE CINEMA PVT. LTD. through Managing Director and others
Vs
GOVERNMENT OF PUNJAB through Secretary, Excise and Taxation Department, Lahore and 4 others 		Sales Tax Act (VII of 1990)
34		 2004 PLD 351
Peshawar High Court 2004 Messrs A.G.E. INDUSTRIES (PVT.) LTD. through Director
Vs
ADDITIONAL COLLECTOR SALES TAX, PESHAWAR 		Sales Tax Act (VII of 1990)
3, 2(41), 2(35), 2(33), 33(2)(ee), 36(1)		 2004 PTD 942
90 TAX 98
2004 PTCL 306
Appellate Tribunal Inland Revenue 2004
Vs
 Sales Tax Act (VII of 1990)
2(16) , 2(16)(b)(c) , 33(1) , 34 , 7(1)		 2004 PTD 1328
2004 PTCL 276
Appellate Tribunal Inland Revenue 2004 M/s. Faisal Pipe (Pvt.) Limited
Vs
Additional Collector of Sales Tax, Gujranwal 		Sales Tax Act (VII of 1990)
36
2004 PTCL 265
Customs, Central Excise and Sales Tax Appellate Tribunal 2004
Vs
 Sales Tax Act (VII of 1990)
2, 2(41)(48), 8(1)(a), 4(a), 13, 22 , Sixth Sched, 4 ,10, 22 		2004 PTD 239
Customs, Central Excise and Sales Tax Appellate Tribunal 2004
Vs
 Sales Tax Act (VII of 1990)
32, 3, 33 , 34, 32-A		 2004 PTD 228
Supreme Court of Pakistan 2004 D.G. KHAN CEMENT COMPANY LTD. and others
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
2(22), 3, 28, 30, 34		 2004 PTD 1179
90 TAX 1
2004 PTCL 224
2004 SCMR 456
Federal Tax Ombudsman 2004 STAND PHARM (PVT.) LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
Sixth Sched		 2004 PTD 141
Federal Tax Ombudsman 2004 Messrs HAYAT INDUSTRIES (PVT.) LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
66		 2004 PTD 133
Appellate Tribunal Inland Revenue 2004
Vs
 Sales Tax Act (VII of 1990)
7, 7(1) , 8(I) , 13, 34		 2004 PTD 681
2004 PTCL 114
Supreme Court of Pakistan 2004 PAKISTAN MACHINE TOOL FACTORY (PVT.) LTD., KARACHI
Vs
COMMISSIONER OF SALES, CENTRAL, ZONE-B, KARACHI 		Sales Tax Act (VII of 1990)
13 , First Sched , 125(I)
2004 PTCL 97
2006 SCMR 1577
Lahore High Court 2004 Messrs MUSKZAR KNITWEARS (PVT.) LTD. through Chief Executive, Lahore
Vs
FEDERATION OF PAKISTAN, MINISTRY OF FINANCE, ECONOMIC AFFAIRS AND STATISTICS through Secretary, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
22, 25, 45A, 45, 36		 2004 PTD 714
89 TAX 429
2004 PTCL 84
Customs, Central Excise and Sales Tax Appellate Tribunal 2004
Vs
 Sales Tax Act (VII of 1990)
23, 36(2), 3, 2(44), 33, 33(2), 34 , Sixth Sched. 		2004 PTD 82
Federal Tax Ombudsman 2004 Messrs ASKARI CEMENT LTD., RAWALPINDI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
9(2) , 2(3)		 2004 PTD 75
Federal Tax Ombudsman 2004 Messrs TREET CORPORATION LIMITED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 67		 2004 PTD 35
Lahore High Court 2004 Messrs VARAN TOURS
Vs
FEDERATION OF PAKISTAN through Federal Secretary Finance Government of Pakistan, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
13, 13(2),		 2004 PTD 1759
90 TAX 227
2004 PTCL 27
Appellate Tribunal Inland Revenue 2004 M/s. Mishal Exports, Gujranwala and others
Vs
Collectorate of Sales Tax and Central Excise, Gujranwala 		Sales Tax Act (VII of 1990)
11 , 11(2) , 36		 2004 PTCL 18
Karachi High Court 2004 AL-HILAL MOTORS STORES and another
Vs
COLLECTOR, SALES TAX AND CENTRAL EXCISE (EAST) and another 		Sales Tax Act (VII of 1990)
3, 2(41), 2(35) , 2(33)		 2004 PTD 868
90 TAX 130
2004 PTCL 1
Lahore High Court 2004 BROTHERS ENGINEERING (PVT.) LTD
Vs
DEPUTY COLLECTOR SALES TAX and others 		Sales Tax Act (VII of 1990)
33, 33(2)(cc), 34		 2004 PTD 2928
(2005)91 TAX 73
Sindh High Court 2004 GHANDHARA NISSAN DIESEL, LTD.
Vs
SALES TAX DEPARTMENT and others 		Sales Tax Act (VII of 1990)
2(22), 2(28), 2(30), 3(a), 6, 6(3), 34		 2004 PTD 2771
90 TAX 291
Karachi High Court 2003 Messrs MULTICARE DISTRIBUTION SERVICES (PRIVATE) LIMITED through Managing Director
Vs
DEPUTY COLLECTOR, AUDIT DIVISION1, SALES TAX (EAST), GOVERNMENT OF THE PAKISTAN, KARACHI and others 		Sales Tax Act (VII of 1990)
45 , 46		 2003 PTD 2864
Federal Tax Ombudsman 2003 Messrs PAK EXPO (PVT.) LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
21 , 37		 2003 PTD 2891
Karachi High Court 2003 SINDH ENGINEERING LIMITED
Vs
CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI---and others 		Sales Tax Act (VII of 1990)
13 , 47		 2003 PTD 2862
Lahore High Court 2003 COLLECTOR OF SALES TAX, LAHORE COLLECTORATE through Assistant Collector of Sales Tax/E&C, Chunian Division, Lahore
Vs
Messrs ALNOOR BULBS (PVT.) LTD. and another 		Sales Tax Act (VII of 1990)
26		 2003 PTD 268
Karachi High Court 2003 Messrs HINOPAK MOTORS LIMITED through Managing Director
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others 		Sales Tax Act (VII of 1990)
2, 2(44) ,34		 2003 PTD 2844
Lahore High Court 2003 Messrs MALIK GHEE AND COOKING OIL MILLS
Vs
COLLECTOR (ADJUDICATION), CENTRAL EXCISE AND SALES. TAX, FAISALABAD and another 		Sales Tax Act (VII of 1990)
3		 2003 PTD 2819
89 TAX 142
Federal Tax Ombudsman 2003 GHULAM RASOOL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
25		 2003 PTD 2775
Federal Tax Ombudsman 2003 Complaint No. C 146 of 2003, decided on 28th April, 2002
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10 , 34		 2003 PTD 2752
89 TAX 289
Supreme Court of Pakistan 2003 Messrs HIGHNOON LABORATORIES
Vs
ASSISTANT COLLECTOR, SALES TAX AND CENTRAL EXCISE and others 		Sales Tax Act (VII of 1990)
48		 2003 PTD 2722
89 TAX 1
Lahore High Court 2003 MASOOD TEXTILE MILLS LTD. through Ch. Muhammad Amin, Director
Vs
ISHAN UL HAQ, COMMISSIONER OF INCOME¬ TAX, COMPANIES ZONE, FAISALABAD and 6 others 		Sales Tax Act (VII of 1990)
34		 2003 PTD 2653
89 TAX 51
Peshawar High Court 2003 Messrs NEW GREENS HOTEL, PESHAWAR CANTT.
Vs
COLLECTOR OF SALES TAX AND CENTRAL EXCISE, PESHAWAR and another 		Sales Tax Act (VII of 1990)
2(28) , 3 , 3(1), 48(1)(a)		 2003 PTD 2635
89 TAX 62
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 33, 34		 2003 PTD 2592
Federal Tax Ombudsman 2003 Messrs ALFAIZ FURNITURE, JHELUM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
13, 3 Sixth Sched		 2003 PTD 2542
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
2(24), 34, 33 , Sixth Sched		 2003 PTD 2538
Federal Tax Ombudsman 2003 Messrs TOP WEAVE INDUSTRIES, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10(2) , 67		 2003 PTD 2521
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 33, 34		 2003 PTD 2518
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 36(3), 6, 7, 8, , 23, 33, 34 		2003 PTD 2480
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
34, 33		 2003 PTD 2477
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 6, 22, 23, 35,36 , 39		 2003 PTD 2463
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
66 , 3aCB, 7, 66 , 3aCB		 2003 PTD 2460
Federal Tax Ombudsman 2003 Messrs I.A. QAZI AND SONS, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
13 , Sixth Sched		 2003 PTD 2395
88 TAX 283
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 2(3)(a), 2(9), 6, 7, 11, 22, 26 , 33(2)(cc)		 2003 PTD 2392
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3 , 3A(2)		 2003 PTD 2385
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
7		 2003 PTD 2379
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 6, 11, 22, 26, 33 , 34		 2003 PTD 2369
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
7(1) , 8(1)(b)		 2003 PTD 2364
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
36		 2003 PTD 2358
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
2(44) , 3(i)(a) , 33, 34 , 3		 2003 PTD 2343
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
11, 33, 34 		2003 PTD 2306
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
10 , 34		 2003 PTD 2296
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 6, 7, 11, 22 , 26		 2003 PTD 2272
Federal Tax Ombudsman 2003 Messrs ALLIED IMPEX, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10 (2) , 73		 2003 PTD 2230
Federal Tax Ombudsman 2003 Messrs AGRIAID INDUSTRIES, GUJRANWALA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
13, 65, 3, 33, 34 , 2(25)		 2003 PTD 2203
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
2(33) , (44), 2(30)(22) , 45, 36		 2003 PTD 2165
Lahore High Court 2003 YOUSAF SUGAR MILLS LTD., LAHORE
Vs
DEPUPTY COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE and another 		Sales Tax Act (VII of 1990)
47 , 7(2) 		2003 PTD 2116
89 TAX 103
Lahore High Court 2003 Messrs WAQAS & CO., MAILSI
Vs
CUSTOMS, CENTRAL EXICSE AND SALES TAX APPELLATE TRIBUNAL, LAHORE and another 		Sales Tax Act (VII of 1990)
3(1-A), 2(25)		 2003 PTD 2100
89 TAX 347
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3(5), 3(1A), 8(1), 66 , 71		 2003 PTD 1881
Lahore High Court 2003 Messrs TUFAIL CHEMICAL LIMITED, KASUR
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, EXCISE AND SALES TAX (ADJUDICATION), CUSTOMS HOUSE, LAHORE 		Sales Tax Act (VII of 1990)
47		 2003 PTD 1871
89 TAX 323
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
7, 26, 2(9) , 3, 22, 34 , 33 		2003 PTD 1844
Lahore High Court 2003 Before Ali Nawaz Chowhan, J
Vs
APPELLATE TRIBUNAL SALES TAX 		Sales Tax Act (VII of 1990)
46		 2003 PTD 1836
Lahore High Court 2003 COLLECTOR OF SALES TAX, CUSTOMS HOUSE, LAHORE
Vs
Messrs BREEZE INDUSTRIES, LAHORE 		Sales Tax Act (VII of 1990)
10 , 9 ,7		 2003 PTD 1819
89 TAX 144
Lahore High Court 2003 RAFIQ SPINNING MILLS (PVT.), LIMITED, FAISALABAD
Vs
CUSTOMS, CENTRAL EXCISES AND SALES TAX APPELLATE TRIBUNAL, LAHORE and another 		Sales Tax Act (VII of 1990)
47		 2003 PTD 1789
89 TAX 175
Lahore High Court 2003 Messrs RAVI MEDICAL SUPPLY (PVT.) LTD. through Chief Executive
Vs
CUSTOMS, CENTRAL EXCISES AND SALES TAX APPELLATE TRIBUNAL and 2 others 		Sales Tax Act (VII of 1990)
47, 46		 2003 PTD 1782
89 TAX 163
Lahore High Court 2003 DEPUTY COLLECTOR OF SALES TAX (REFUND), LAHORE
Vs
AYESHA TEXTILE MILLS Ltd 		Sales Tax Act (VII of 1990)
47		 2003 PTD 1774
89 TAX 154
Lahore High Court 2003 Messrs AZEE GARMENTS, FAISALABAD
Vs
COLLECTORATE OF SALES TAX, FAISALABAD through Collector and another 		Sales Tax Act (VII of 1990)
10, 33, 34 , 47 		2003 PTD 1772
89 TAX 191
Federal Tax Ombudsman 2003 Haji MUHAMMAD ABDULLAH, GUJRANWALA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
19		 2003 PTD 1767
Supreme Court of Pakistan 2003 Messrs IHSAN YOUSAF TEXTILE (PVT.) LTD., FAISALABAD through Mian Muhammad Akram, Director
Vs
COLLECTOR OF SALES TAX (ADJUDICATION), FAISALABAD and 2 others 		Sales Tax Act (VII of 1990)
32, 32-A		 2003 PTD 1747
89 TAX 203
Lahore High Court 2003 Z. N. EXPORTS (PVT.) LTD
Vs
COLLECTOR OF SALES TAX 		Sales Tax Act (VII of 1990)
46(4)		 2003 PTD 1746
89 TAX 177
Federal Tax Ombudsman 2003 KHAWAJA BASHIR & SONS, MULTAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
3, 33, 34 , 2(33)		 2003 PTD 1702
Federal Tax Ombudsman 2003 QADIR AGRO INDUSTRIES (PVT.) LIMITED, MULTAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
3, 33, 34 , 2(33)		 2003 PTD 1694
Supreme Court of Pakistan 2003 ADDITIONAL COLLECTOR-II SALES TAX, LAHORE
Vs
ABDULLAH SUGAR MILLS LTD and others 		Sales Tax Act (VII of 1990)
46, 46(4)		 2003 PTD 1664
89 TAX 105
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
2(46), 11(2), 3, 34		 2003 PTD 1600
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 11(2) , 34		 2003 PTD 1591
Lahore High Court 2003 Messrs OIL & GAS DEVELOPMENT COMPANY LTD., ISLAMABAD
Vs
COLLECTOR CUSTOMS, SALES TAX & CENTRAL EXCISE (ADJUDICATION), RAWALPINDI and 2 others 		Sales Tax Act (VII of 1990)
11 , 36		 2003 PTD 1586
89 TAX 171
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3 , 34 		2003 PTD 1580
Federal Tax Ombudsman 2003 Messrs ALI PACKAGES, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7 		2003 PTD 1576
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 11(2) , 34 		2003 PTD 1574
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3, 3AA, 33, 34		 2003 PTD 1473
Federal Tax Ombudsman 2003 HAZIR ZAMAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
26, 15, 33		 2003 PTD 1460
Lahore High Court 2003 Messrs MILLAT TRACTORS. LTD., LAHORE
Vs
COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE 		Sales Tax Act (VII of 1990)
8(1)(a), 34, 36, 47, 66 , Sixth Sched, 33, 46		 2003 PTD 1445
88 TAX 111
Lahore High Court, Multan Bench, Multan 2003 COLLECTORATE OF SALES TAX & CENTRAL EXCISE through Collector Sales Tax
Vs
CUSTOMS, SALES TAX & CENTRAL EXCISE APPELLATE TRIBUNAL, CUSTOMS HOUSE, LAHORE and another 		Sales Tax Act (VII of 1990)
47, 3(1-A)		 2003 PTD 1376
88 TAX 126
Lahore High Court 2003 Messrs ASHRAF DAWAKHANA through Proprietor Hakim Muhammad Ashraf
Vs
ADDITIONAL COLLECTOR, COLLECTORATE OF SALES TAX, GUJRANWALA 		Sales Tax Act (VII of 1990)
47		 2003 PTD 1329
88 TAX 123
Federal Tax Ombudsman 2003 Messrs KARIM P.V.C. PIPE FACTORY, FAISALABAD
Vs
SECRETARY, REVENUE'DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
13(2)(a)		 2003 PTD 1303
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
7		 2003 PTD 1215
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
Sixth Schedule, 32A, 3, 6, 22, 23, 26, 11, 33, 34, 36 		2003 PTD 1131
(2003)87 TAX 349
Karachi High Court 2003 Messrs KARIM CONTAINERS (PVT.) LTD
Vs
CUSTOMS, CENTRAL EXCISE 		Sales Tax Act (VII of 1990)
46		 2003 PTD 1106
88 TAX 257
Supreme Court of Pakistan 2003 FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Federal Secretariat, Islamabad and 4 others
Vs
Messrs MASTER ENTERPRISES (PVT.) LTD. through Managing Director 		Sales Tax Act (VII of 1990)
38, 40		 2003 PTD 1034
88 TAX 1
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
6, 7, 10, 36, 34		 2003 PTD 1032
Supreme Court of Pakistan 2003 ADDITIONAL COLLECTOR-II SALES TAX, LAHORE
Vs
Messrs ABDULLAH SUGAR MILLS LTD. and others 		Sales Tax Act (VII of 1990)
46 ,47 , 46(4)
2003 SCMR 1026
Federal Tax Ombudsman 2003 Messrs ZARCO CHEMICALS (PVT.) LIMITED, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
73, 7, 2(46)(e)		 2003 PTD 970
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
36		 2003 PTD 764
Karachi High Court 2003 Messrs HINOPAK MOTORS LIMITED
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
2(33)(a), 3, 34, 36 , Sixth Sched.		 2003 PTD 760
88 TAX 33
Federal Tax Ombudsman 2003 Messrs DAWOOD TEXTILE PRINTING INDUSTRIES (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
40, 38, 25		 2003 PTD 686
87 TAX 198
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
59 , 33, 2(44) , 3, 2(44), 6(2), 22(d), 33(2)(cc) ,34 ,13, 16		 2003 PTD 1888
2003 PTCL 608
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
13, 2(25)(39(48), 4 , 8(2)		 2003 PTD 583
Lahore High Court 2003 Messrs IHSAN YOUSAF TEXTILE MILLS (PVT.) LTD., FAISALABAD
Vs
FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad and 4 others 		Sales Tax Act (VII of 1990)
38, 39, 40, 40-A		 2003 PTD 2037
89 TAX 334
2003 PTCL 564
Karachi High Court 2003 Messrs ALUMINIUM PROCESSING INDUSTRIES INTERNATIONAL (PVT.) LTD., through Director and Chairman and another Karachi
Vs
FEDERATION OF PAKISTAN through Chairman, Central Board of Revenue, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
51, 45-A, 46, 30		 2003 PTD 1411
89 TAX 78
2003 PTCL 538
Appellate Tribunal Inland Revenue 2003 Zahid Idrees Mufti for Appellants. Al Haj Gul, D.R. for Respondents
Vs
KALEEM CUSTOMS CLEARING AGENCY 		Sales Tax Act (VII of 1990)
3aC,B(3)(2), 6(1), 66 , Sixth Sched		 2003 PTD 1212
2003 PTCL 527
Supreme Court of Pakistan 2003 PAKISTAAN THROUGH SECRETARY FINANCE, ISLAMABAD AND 5 OTHERS
Vs
ARYAN PETRO CHEMICAL INDUSTRIES (PVT.) LTD., PESHAWAR AND OTHERS 		Sales Tax Act (VII of 1990)
50		 2003 PTD 505
2003 SCMR 370
Federal Tax Ombudsman 2003 Messrs IQBAL & CO., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
19		 2003 PTD 400
Appellate Tribunal Inland Revenue 2003 M/s. Paramount Paper Board (Pvt.) Ltd., Hattar, Haripur.
Vs
Deputy Director, Intelligence & Investigations (Customs, Central Excise and Sales Tax), Peshawar and two others 		Sales Tax Act (VII of 1990)
2(46)
2003 PTCL 396
Lahore High Court 2003 D.G. KHAN CEMENT COMPANY LIMITED, LAHORE
Vs
COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, MULTAN and 2 others 		Sales Tax Act (VII of 1990)
36, 32		 2003 PTD 1797
89 TAX 98
2003 PTCL 362
Peshawar High Court 2003 Messrs AMBAR TOBACCO CO. (PVT.) LTD
Vs
ADDITIONAL COLLECTOR, SALES TAX, GOVERNMENT OF PAKISTAN, PESHAWAR CANTT, and 3 others 		Sales Tax Act (VII of 1990)
2, 3 , Third, Sched		 2003 PTD 800
87 TAX 340
2003 PTCL 330
Federal Tax Ombudsman 2003 Messrs PRIME CHROMIUM (PVT.).LTD., HATTAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
13(2)(a)		 2003 PTD 312
87 TAX 150
Federal Tax Ombudsman 2003 MESSRS PAKISTAN MOBILE COMMUNICATION, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
3(3A)(6), (8)(1)(b), 13(2)(9),71		 2003 PTD 296
88 TAX 297
Karachi High Court 2003 COLLECTOR OF SALES TAX (EAST), KARACHI
Vs
CUSTOMS, EXCISE, SALES TAX APPELLATE TRIBUNAL, KARACHI and another 		Sales Tax Act (VII of 1990)
47		 2003 PTD 1477
2003 PTCL 274
Supreme Court of Pakistan 2003 GOVERNMENT OF PAKISTAN and others
Vs
Messrs SAIF TEXTILE MILLS LTD. and 6 others 		Sales Tax Act (VII of 1990)
7 , 7(2)(1)
2003 SCMR 265
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
23, 2(37), 23, 32 A, 33(4), 34 , 46 		2003 PTD 29
2003 PTCL 235
Federal Tax Ombudsman 2003 Messrs HASSAN EHSAN COTTON GINNERS
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
34 , 33(2)(c)		 2003 PTD 225
87 TAX 191
Federal Tax Ombudsman 2003 Messrs PUNJAB TEXTILES, GOJRA, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
17		 2003 PTD 205
87 TAX 207
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
8(1)(b), 10(1), 2(23), 2(35) , 34		 2003 PTD 1566
2003 PTCL 202
Appellate Tribunal Inland Revenue 2003 M/s. Khazana Sugar Mills (Pvt.) Ltd., Peshawar
Vs
Additional Collector of Customs (Adjudication), Peshawar & Collector of Sales Tax & Central Excise, Hayatabad, Peshawar 		Sales Tax Act (VII of 1990)
13 , 43 , 49
2003 PTCL 189
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
3(3), 7, 8(1)(a), 10, 11 , 36		 2003 PTD 181
Federal Tax Ombudsman 2003 Messrs SWEETY EXPORTS, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
4, 7, 10		 2003 PTD 155
87 TAX 139
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
13, 33, 36		 2003 PTD 757
2003 PTCL 109
Appellate Tribunal Inland Revenue 2003 MUHAMMAD ASGHAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
11		 2003 PTD 106
87 TAX 215
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
13, 2(33)(39)(41), 6 , 31		 2003 PTD 682
2003 PTCL 102
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
34, 26,		 2003 PTD 81
Federal Tax Ombudsman 2003 Messrs J. K. BROS. (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 10(4)		 2003 PTD 63
88 TAX 25
Lahore High Court 2003 Messrs WAK (PRIVATE)' LIMITED, LAHORE
Vs
COLLECTOR, CENTRAL EXCISE & SALES TAX (ADJUDICATION), CUSTOMS HOUSE, LAHORE and another 		Sales Tax Act (VII of 1990)
36, 36(1), 46 , 47		 2003 PTD 50
87 TAX 174
Lahore High Court 2003 Messrs SHEIKH SPINNING MILLS LIMITED
Vs
FEDERATION OF PAKISTAN through Ministry of Finance, Federal Secretariat Islamabad through Secretary and 2 others 		Sales Tax Act (VII of 1990)
7 , 7(1) , 8(1)(a)(b)		 2002 PTD 2959
2003 PTCL 411
Karachi High Court 2003 COLLECTOR, SALES TAX AND CENTER EXCISE (WEST), KARACHI
Vs
Messrs ALHADI INDUSTRIES (PVT.) LTD 		Sales Tax Act (VII of 1990)
7, 23 , 2(40)		 2002 PTD 2457
87 TAX 350
2003 PTCL 345
Karachi High Court 2003 MATIARI SUGAR MILLS LTD.
Vs
PAKISTAN MINISTRY OF FINANCE and others 		Sales Tax Act (VII of 1990)
2(25), 3(1a,Ca), 14 , 19		 2003 PTD 773
88 TAX 41
2002 PTCL 597
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
2(46)(d) , 7(1), 3, 6, 8, 10, 34 , 66		 2003 PTD 928
2002 PTCL 495
Appellate Tribunal Inland Revenue 2003
Vs
 Sales Tax Act (VII of 1990)
34, 2(33), 2(41), 3, 6, 22, 23, 26, 33, 2(16)		 2003 PTD 953
2002 PTCL 456
Federal Tax Ombudsman 2003 PAKISTAN MOBILE COMMUNICATION, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
71, 3, 18, 13, 26, 8, 13(2)(a)		 88 TAX 297
Lahore High Court 2003 Messrs ZAMINDARA PAPER & BOARDS MILLS (PVT.) LIMITED, FAISALABAD
Vs
COLLECTOR, CENTRAL EXCISE AND SALES TAX, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
34 , 3(b) , 34 ,36		 2003 PTD 1257
2004 PTCL 212
Lahore High Court 2002 ORIENT LABORATORIES (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN, MINISTRY OF FINANCE AND ECONOMIC AFFAIRS, ISLAMABAD through its Secretary and 4 others 		Sales Tax Act (VII of 1990)
13		 2002 PTD 1530
87 TAX 306
Federal Tax Ombudsman 2002 DAEWOO PAKISTAN EXPRESS BUS SERVICE LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
34, 34A		 2002 PTD 1493
85 TAX 155
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
13 		2002 PTD 1445
Lahore High Court 2002 BROTHERS SUGAR MILLS LIMITED through General Manager Finance
Vs
APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE and 2 others 		Sales Tax Special Order, 1998
null		 2002 PTD 387
Karachi High Court 2002 Messrs COLLECTOR OF SALES TAX
Vs
Messrs MUNAF LACE and another 		Sales Tax Act (VII of 1990)
47		 2002 PTD 1033
Karachi High Court 2002 SUPER INDUSTRIES (PVT.) LTD
Vs
CENTRAL BOARD OF REVENUE and others 		Sales Tax Act (VII of 1990)
3, 13(1), 33, 34 , 36		 2002 PTD 955
Lahore High Court 2002 ASSISTANT COLLECTOR OF SALES TAX, SARGODHA
Vs
Messrs REHMAN AND RAFIQ GYPSUM, WARCHA ROAD, QUAIDABAD, DISTRICT KHUSHAB and another 		Sales Tax Act (VII of 1990)
2(26), 3, 13, 45 , 46		 2002 PTD 942
87 TAX 225
Lahore High Court 2002 Messrs PIONEER CEMENT LIMITED, JAUHARABAD, DISTRICT KHUSHAB
Vs
ASSISTANT COLLECTOR SALES TAX, SARGODHA and I others 		Sales Tax Act (VII of 1990)
3 , 13		 2002 PTD 920
85 TAX 341
Customs, Central Excise and Sales Tax Appellate Tribunal 2002
Vs
 Sales Tax Act (VII of 1990)
56, 33(1)		 2002 PTD 822
Lahore High Court 2002 OLYMPIA INDUSTRIES (PVT.) LTD., LAHORE
Vs
ASSISTANT COLLECTOR, CENTRAL EXCISE & SALES TAX; SHEIKHUPURA DIVISION, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
2(31; A) , 19		 2002 PTD 776
Karachi High Court 2002 Messrs PREMIER DISTRIBUTORS
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
13, 3(1) , 13(1), 241		 2002 PTD 654
Lahore High Court 2002 Messrs KAMALIA SUGAR MILLS LTD., KAMALIA
Vs
SUPERINTENDENT, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND CENTRAL EXCISE), REGIONAL OFFICE LAHORE and another 		Sales Tax Act (VII of 1990)
11(2), 36 , 46(4) , 3(lA)		 2002 PTD 632
Lahore High Court 2002 FAUJI CEMENT COMPANY LTD. through Secretary
Vs
ADDITIONAL COLLECTOR, CUSTOMS, CENTRAL EXCISE AND SALES TAX, ISLAMABAD and another 		Sales Tax Act (VII of 1990)
45, 45(3), 2(16), 3		 2002 PTD 609
86 TAX 110
Lahore High Court 2002 Messrs KEEP & CARRY COMPANY
Vs
DEPUTY COLLECTOR (ADJUDICATION), SALES TAX and another 		Sales Tax Act (VII of 1990)
46		 2002 PTD 608
Lahore High Court, Multan Bench, Multan 2002 LASER PARAXIS DEPLIEX CLINIC, LAHORE
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE BENCH, CUSTOM HOUSE, LAHORE 		Sales Tax Act (VII of 1990)
46, 46(2)		 2002 PTD 549
85 TAX 18
Lahore High Court 2002 COLLECTOR OF SALES TAX, CUSTOM HOUSE, LAHORE
Vs
Messrs HOECHST RAVI CHEMICALS LIMITED 		Sales Tax Act (VII of 1990)
10, 10(1)		 2002 PTD 508
85 TAX 492
Lahore High Court 2002 Messrs HASEEB WAQAS SUGAR MILLS LIMITED through Chief Executive
Vs
THE COLLECTOR, SALES TAX, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
46, 47		 2002 PTD 506
85 TAX 487
Lahore High Court, Multan Bench, Multan 2002 ATLAS TYRES (PVT.) LIMITED
Vs
COLLECTOR, SALES TAX and 2 others 		Sales Tax Act (VII of 1990)
13		 2002 PTD 495
86 TAX 77
Karachi High Court 2002 Messrs EVICRETE LIMITED through Chairman
Vs
CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL (KARACHI BENCH) and others 		Sales Tax Act (VII of 1990)
46, 46(4)		 2002 PTD 403
86 TAX 193
Peshawar High Court 2002 M/s. Cherat Cement Company Limited, Nowshera
Vs
The Deputy Superintendent Central Excise and Sales Tax Incharge Cherat Cement Company Limited, Nowshera 		Sales Tax Act (VII of 1990)
2 , 2(30), 3 ,6
2002 PTCL 356
Lahore High Court 2002 ADEEM HOSIERY DYEING through Proprietor Muhammad Rasheed Faisalabad
Vs
ASSISTANT COLLECTOR, COLLECTORATE OF SALES TAX, FAISALABAD and another 		Sales Tax Act (VII of 1990)
46(3)(4)		 2002 PTD 1616
2002 PTCL 336
Karachi High Court 2002 FEDERATION OF PAKISTAN
Vs
METROPOLITAN STEEL CORPORATION 		Sales Tax Act (VII of 1990)
3B, 7		 2002 PTD 87
86 TAX 243
Lahore High Court 2002 M/s. D.G. Khan Cement Co. Ltd
Vs
Federation of Pakistan etc 		Sales Tax Act (VII of 1990)
2		 2002 PTCL 332
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
5(b) , Sixth Sched		 2002 PTD 329
Supreme Court of Pakistan 2002 COLLECTOR OF SALES TAX, COLLECTORATE OF SALES TAX, CUSTOM HOUSE, LAHORE
Vs
AVARI HOTEL LIMITED, LAHORE and others 		Sales Tax Act (VII of 1990)
2, 2(28), 3AA, 14		 2002 PTD 1912
2002 PTCL 322
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
8(1)(a)(b) , 8 , 2(16) ,7		 2002 PTD 111
2002 PTCL 302
Appellate Tribunal Inland Revenue 2002 1. Collector of Customs, Central Excise and ST (Appeals) Northern Zone, RwP. 2. Collector of ST, Rawalpindi. 3. Add. Collector Sales Tax, Rwp
Vs
General---It is for the C.B.R to give opinion on the classification of goods 		Sales Tax Act (VII of 1990)
13
2002 PTCL 221
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
11, 46		 2002 PTD 2270
2002 PTCL 210
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
7(1)		 2002 PTD 1525
2002 PTCL 200
Karachi High Court 2002 KOHINOOR TEXTILE
Vs
FEDERATION OF PAKISTAN 		Sales Tax Act (VII of 1990)
3(5)		 2002 PTD 121
87 TAX 37
Lahore High Court 2002 M/s. Mayfair Spinning Mills Ltd., Lahore
Vs
Customs, Excise and Sales Tax Appellate Tribunal, Lahore and two others 		Sales Tax Act (VII of 1990)
2 , 2(14)(20)
2002 PTCL 115
Karachi High Court 2002 Messrs FAMY LTD
Vs
COMMISSIONER OF SALES TAX 		COMMISSIONER OF SALES TAX
28 		2002 PTD 102
85 TAX 494
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
33, 34, 7, 7(1), 10 , 66 ,3 , 8(1)(b)		 2002 PTD 1455
2002 PTCL 95
Karachi High Court 2002 COLLECTOR, CUSTOMS, CENTRAL EXCISE AND SALES TAX, KARACHI (WEST)
Vs
NOVARTIS PAKISTAN LTD 		Sales Tax Act (VII of 1990)
2(12)(35)(41), 3, 7 , 47		 2002 PTD 976
2002 PTCL 50
Lahore High Court 2002 Messrs RAMNA FITTINGS AND PIPE INDUSTRIES (PVT.) LTD. through Director, Lahore
Vs
COLLECTOR OF SALES TAX, CUSTOM HOUSE, LAHORE 		Sales Tax Act (VII of 1990)
.3(1)(a), 2(16), 2(35) , 6(1), (a), (b) ,& (e)		 2002 PTD 470
85 TAX 171
2002 PTCL 37
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
3, 6 ,7 ,34		 2002 PTD 300
2001 PTCL 627
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
8(1)(b), 10 , 8, 7(2) , 10(2)		 2002 PTD 475
2001 PTCL 528
Lahore High Court 2002 INTERNATIONAL BEVERAGES (PVT.) LTD
Vs
GOVERNMENT OF PAKISTAN through Additional Secretary, Ministry of Finance (Central Board of Revenue), Karachi and 2 others 		Sales Tax Act (III of 1951)
2, 2(12) , 27(1)		 2002 PTD 311
86 TAX 264
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
20, 19		 2002 PTD 779
85 TAX 60
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
30, 31 & 23(1)(vii), Second Sched.		 2002 PTD 783
85 TAX 196
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
Sections: 80, 80 (1) & 80 ‘B (2) (bb), 143 ‘B, 50(5B), 13, 62, Second Sched.,		 2002 PTD 789
85 TAX 112
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
156, 14(1) & Second Sched. (129)		 2002 PTD 794
85 TAX 1
Karachi High Court 2002 CELANESE PAKISTAN LIMITED
Vs
GOVERNMENT OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
13		 2002 PTD 2874
2003 PTCL 644
Lahore High Court 2002 Messrs SERVICE INDUSTRIES LIMITED through Executive (Customs, Excise & Sales Tax) Mirza Rashid Baig
Vs
FEDERATION OF PAKISTAN through Ministry of Finance, Revenue and Economic Affairs, Islamabad and 5 others 		Sales Tax Act (VII of 1990)
2 , 2(33)(35) , 3(1)---S.R.O. 553(I)/94		 2002 PTD 2845
2003 PTCL 136
Lahore High Court 2002 Messrs BISMA TEXTILE MILLS LTD
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
3 , 6		 2002 PTD 2780
2003 PTCL 210
Lahore High Court, Multan Bench, Multan 2002 DEPUTY COLLECTOR SALES TAX
Vs
COLLECTOR, EXCISE AND SALES TAX and others 		Sales Tax Act (VII of 1990)
1(2) , 46		 2002 PTD 2570
2003 PTCL 297
Lahore High Court 2002 ADAM SUGAR MILLS LTD
Vs
APPELLATE TRIBUNAL; SALES TAX, LAHORE and 5 others 		Sales Tax Act (VII of 1990)
46, 47		 2002 PTD 3076
87 TAX 229
Lahore High Court 2002 Messrs MADINA GHEE MILLS. (PVT.) LTD., FAISALABAD through Muhammad Hussain Officer on Special Duty
Vs
COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, FAISALABAD (ADJUDICATION) 		Sales Tax Act (VII of 1990)
2(16), 3 		2002 YLR 2999
85 TAX 263
Supreme Court of Pakistan 2002 Messrs PRIME DAIRIES ICE CREAM LTD., LAHORE
Vs
COMMISSIONER OF INCOME-TAX, COMPANIES ZONE 		Income Tax Ordinance (XXXI OF 1979)
136, 137 		2002 PTD 430
85 TAX 509
Lahore High Court 2002 FATIMA SUGAR MILLS LTD
Vs
APPELLATE TRIBUNAL, SALES TAX, LAHORE and 4 others 		Sales Tax Act (VII of 1990)
46 , 47		 2002 PTD 2966
Lahore High Court 2002 Messrs ABDULLAH SUGAR MILLS LTD. through Chief Executive
Vs
APPELLATE TRIBUNAL OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE and another 		Sales Tax Act (VII of 1990)
3 , 3(1), 3-A , 46 		2002 PTD 2902
Federal Tax Ombudsman 2002 MUHAMMAD IMRAN KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
73, 73(3), 138, 73		 2002 PTD 435
Lahore High Court 2002 COMMISSIONER OF INCOME-TAX, COMPANIES, LAHORE
Vs
MUHAMMAD IQBAL DAR 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(d)		 2002 PTD 439
Lahore High Court 2002 Messrs INDUSTRIAL ENTERPRISES
Vs
ADDITIONAL COLLECTOR and others 		Sales Tax Act (VII of 1990)
3, 6, 22, 23, 26, 33, 34 , 47		 2002 PTD 2785
Lahore High Court 2002 DEANS ASSOCIATES (PVT.) LIMITED
Vs
INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE NO.1, COMPANY ZONE I, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
66A		 2002 PTD 441
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
33		 2002 PTD 2722
Federal Tax Ombudsman 2002 Messrs NEW AMJAD FAROOQ COTTON INDUSTRIES, DERA GHAZI KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
34		 2002 PTD 2650
86 TAX 310
Federal Tax Ombudsman 2002 SULTAN MUHAMMAD THROUGH G.A. JEHANGIR & ASSOCIATES, ISLAMABAD AND OTHERS
Vs
SECRETARY, CENTRAL BOARD OF REVENUE, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
9, 10(3)		 2002 PTD 2632
86 TAX 403
Federal Tax Ombudsman 2002 Messrs KHANIAN ORIENTAL CARPETS & RUGS, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
19, 14(1)(ii)		 2002 PTD 2591
86 TAX 289
Lahore High Court 2002 Messrs RANA BROTHERS OIL MILLS, RAHIMYAR KHAN
Vs
A.C. SALES TAX, RAHIMYAR KHAN and 2 others 		Sales Tax Act (VII of 1990)
47, 8(3)		 2002 PTD 2526
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
7, 8(i)(b)		 2002 PTD 2500
Sindh High Court 2002 COMMISSIONER OF SALES TAX, CENTRAL, ZONEB, KARACHI
Vs
Messrs PAKISTAN MACHINE TOOL FACTORY LTD., KARACHI 		Sales Tax Act, (III of 1951)
17,7,14,15,17(I)		 2002 PTD 2890
(2003) 88 TAX 364 = 2004 PTCL 97
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
36 , 34		 2002 PTD 2496
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act, 1990
2,3,2(33)(a),2(46),45A,33,34S.R.O.178(I)		 2002 PTD 2751
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act, 1990
9,7,8,66,3B(1),(2)		 2002 PTD 2504
Federal Tax Ombudsman 2002 Messrs ARZOO TEXTILE MILLS LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
36, 11, 3, 7, 33, 34, 45 , 3		 2002 PTD 2451
86 TAX 213
Federal Tax Ombudsman 2002 Messrs KAMRAN WEAVING FACTORY, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act, 1990
Sales Tax Act, 1990		 2002 PTD 2153
(2003) 87 TAX 29
Federal Tax Ombudsman 2002 ALGHAZI TRACTORS LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act, 1990
13		 2002 PTD 2019
(2002) 85 TAX 321
Karachi High Court 2002 PAK SUZUKI MOTOR COMPANY LTD. and others
Vs
FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
3, 2(33)(44)		 2002 PTD 2440
Federal Tax Ombudsman 2002 MUHAMMAD KHALID
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act, 1990
14,18,33,33(1),45A(4)		 2002 PTD 2007
(2002) 85 TAX 325
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
66, 8		 2002 PTD 2407
Lahore High Court 2002 Messrs WILSONS PHARMACEUTICALS through Partner
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Health, Islamabad and 4 others 		Sales Tax Act, (III of 1951)
7,7(1)		 2002 PTD 1800
Lahore High Court 2002 Messrs JUBLIE TEXTILE INDUSTRIES (PRIVATE), LIMITED through Chief Executive
Vs
COLLECTOR SALE TAX, FAISALABAD 		Sales Tax Act (VII of 1990)
10, 10(2) , 47		 2002 PTD 2388
2002
Vs
 Sales Tax Act, 1990
56,33(1)		 2002 PTD 822
Federal Tax Ombudsman 2002 Messrs FAISAL ENGINEERING, F. B. AREA. KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
15, 17		 2002 PTD 2346
2002 PTD 2346
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act, 1990
33,56		 2002 PTD 822
Lahore High Court 2002 ATLAS TYRES (PVT.) LIMITED
Vs
COLLECTOR, SALES TAX and 2 others 		Sales Tax Act, 1990
13		 2002 PTD 495
(2002) 86 TAX 77
Federal Tax Ombudsman 2002 Messrs IHSAN YOUSUF TEXTILES (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
38, 40, 40A		 2002 PTD 2321
87 TAX 179
Lahore High Court 2002 ATLAS TYRES (PVT.) LIMITED
Vs
COLLECTOR, SALES TAX and 2 others 		Sales Tax Act, 1990
13		 2002 PTD 495
(2002) 86 TAX 77
Income-tax Appellate Tribunal Pakistan 2002
Vs
2002 PTD 111
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2002
Vs
 Sales Tax Act (VII of 1990)
8 , 7		 2002 PTD 2262
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act, 1990
8(1)(a)(b),8,2(16),7		 2002 PTCL 302
2002 PTD 111
2002
Vs
2002 PTD 1525
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act (VII of 1990)
3, 2(22), (30)		 2002 PTD 2241
Appellate Tribunal Inland Revenue 2002
Vs
 Sales Tax Act, 1990
7(1)		 2002 PTD 1525
2002 PTCL 200
Sindh High Court 2002 Messrs FAMY LTD
Vs
COMMISSIONER OF SALES TAX 		Sales Tax Act, 1990
28		 2002 PTD 102
(2002) 85 TAX 494
Federal Tax Ombudsman 2002 Messrs MASSECO
Vs
SECRETARY, REVENUE DIVISION, KARACHI 		Sales Tax Act (VII of 1990)
6, 7, 3, 2(44), 33(2)(7), 34 , 36		 2002 PTD 2237
86 TAX 81
Federal Tax Ombudsman 2002 M/S. IRFAN TEXTILES (PVT.) LTD THROUGH CHIEF EXECUTIVE.
Vs
CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, ISLAMABAD & 3 OTHERS 		Sales Tax Act (VII of 1990)
49		 2002 PTD 2225
Federal Tax Ombudsman 2002 Messrs KAMRAN WEAVING FACTORY, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
7, 8, 22, 23, 33 , 34		 2002 PTD 2153
87 TAX 29
Peshawar High Court 2002 Messrs GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD. DARGAI, MALAKAND AGENCY
Vs
PAKISTAN through Chairman, Revenue Division, Central Board of Revenue (Sales Tax Wing), Islamabad and 4 others 		Sales Tax Act (VII of 1990)
3 , 14, 18, 7 ,13		 2002 PTD 2089
Federal Tax Ombudsman 2002 WATER AND POWER DEVELOPMENT AUTHORITY through Chairman, WAPDA House, Lahore and another
Vs
COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
Preamble, 2(22)(41), 3, 6, 14, 15, 22, 23, 26, 34, 35, 39 , 41		 2002 PTD 2077
85 TAX 346
Federal Tax Ombudsman 2002 ALGHAZI TRACTORS LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
13		 2002 PTD 2019
85 TAX 321
Federal Tax Ombudsman 2002 MUHAMMAD KHALID
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
14, 18, 33 , 33(1), 45A(4)		 2002 PTD 2007
(2002)85 TAX 325
Supreme Court of Pakistan 2002 FEDERATION OF PAKISTAN through Secretary Finance and others
Vs
Messrs GANDAF STEEL MILLS (PVT.) LIMITED 		Sales Tax Act (VII of 1990)
3, 13		 2002 PTD 1927
87 TAX 60
2002 PTCL 473
2002 SCMR 930
Federal Tax Ombudsman 2002 Messrs TECHNOCRATE TRADING, PESHAWAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
33(1)		 2002 PTD 1867
85 TAX 404
QUETTA HIGH COURT 2002 FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others
Vs
Messrs BALCHEM (PVT.) LTD., BALOCHISTAN 		Sales Tax Act (VII of 1990)
47, 46, 2(33)(41)(44), 33 , 34		 2002 PTD 967
87 TAX 247
Lahore High Court, Multan Bench, Multan 2002 Messrs GLAMOUR TEXTILE MILLS LTD., LAHORE CANTT
Vs
COLLECTOR OF SALES TAX AND CENTRAL EXCISE (ADJUDICATION), LAHORE and 2 others 		Sales Tax Act (VII of 1990)
47		 2002 PTD 1860
Lahore High Court 2002 ADDITIONAL COLLECTOR-II, (ADJUDICATION), CUSTOMS HOUSE, LAHORE
Vs
Messrs AHSAN & COMPANY 		Sales Tax Act (VII of 1990)
2 , 2(1) ,47-		 2002 PTD 1839
Federal Tax Ombudsman 2002 Sheikh MUHAMMAD MANSOOR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
3A		 2002 PTD 1823
(2002)85 TAX 239
Federal Tax Ombudsman 2002 Messrs KASHMIR EDIBLE OILS LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10 , 76		 2002 PTD 1805
85 TAX 529
Federal Tax Ombudsman 2002 Messrs CIROS ENTERPRISES, RAWALPINDI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD and another 		Sales Tax Act (VII of 1990)
3A		 2002 PTD 1599
85 TAX 522
Federal Tax Ombudsman 2002 Messrs IHSAN YOUSUF TEXTILES (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
null		 2002 PTD 1585
86 TAX 320
Lahore High Court 2002 Messrs SUPER ASIA MUHAMMAD DIN SONS (PVT.) LTD., G.T. ROAD, GUJRANWALA through Chief Executive
Vs
ADDITIONAL COLLECTOR OF SALES TAX, CUSTOM HOUSE, GUJRANWALA and 2 others 		Sales Tax Act (VII of 1990)
11(2) , 36(1), 11, 36		 2002 PTD 1573
87 TAX 167
Supreme Court of Pakistan 2001 COLLECTOR, CENTRAL EXCISE, CUSTOM HOUSE, LAHORE AND OTHERS
Vs
MESSRS RIAZ BOTTLERS (PVT.) LTD., LAHORE AND OTHERS 		Sales Tax Act (VII of 1990)
3		 2001 PTD 1854
2004 PTCL 298
Lahore High Court 2001 PAKISTAN MINERAL DEVELOPMENT CORPORATION SALT MINES, KHEWRA, JHELUM
Vs
SECRETARY, C.B.R., ISLAMABAD AND 2 OTHERS 		Sales Tax Act (III of 1951)
7		 2001 PTD 2215
Supreme Court of Pakistan 2001 COMMISSIONER OF SALES TAX
Vs
INDRA INDUSTRIES 		Sales Tax Act, (15 of 1948)
3,3A,4A		 2001 PTD 2587
Supreme Court of Pakistan 2001 COMMISSIONER OF INCOME TAX
Vs
Shri OM PRAKASH and others COMMISSIONER OF INCOME TAX Vs VIMALBHAI NAGINDAS 		Income Tax Act, 1961
64,64(1)(i)		 2001 PTD 300
(1999) 238 ITR 1044
Supreme Court of Pakistan 2001 MESSRS MASTER FOAM (PVT.) LTD. through Iftikhar Khan, Executive Director
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and Economic Affairs, Islamabad and others
2001 PTD 24
Lahore High Court 2001 COLLECTOR, CENTRAL EXCISE AND SALES TAX, LAHORE and 2 others
Vs
PAKISTAN PULP PAPER AND BOARD MAKERS ASSOCIATION through Kamran Khan and 3 others 		Sales Tax Act (VII of 1990)
3(4), 45, 48		 2001 PTD 3961
85 TAX 174
Supreme Court of Pakistan 2001 COLLECTOR OF CENTRAL EXCISE & SALES TAX (CENTRAL), KARACHI and another
Vs
Messrs HILAL STEEL INDUSTRIES (PVT.) LTD 		Sales Tax Act (VII of 1990)
3		 2001 PTD 3945
85 TAX 150
Supreme Court of Pakistan 2001 ASSISTANT COLLECTOR SALES TAX, PESHAWAR CANTT. and 2 others
Vs
NORTHERN BOTTLING COMPANY (PVT,) LTD. JAMRUD ROAD, PESHAWAR 		Sales Tax Act (VII of 1990)
3, 3(1a,CA) & Sched.		 2001 PTD 2636
83 TAX 537
Lahore High Court 2001 ADDITIONAL COLLECTOR, SALES TAX, LAHORE and another
Vs
RUPAFAB LIMITED and others 		Sales Tax Act (VII of 1990)
10, 3 ,8 		2001 PTD 2383
84 TAX 248
Lahore High Court 2001 SAPHIRE ENERGY LIMITED and 10 others
Vs
PAKISTAN and others 		Sales Tax Act (VII of 1990)
13		 2001 PTD 2234
Supreme Court of Pakistan 2001 SHEIKHOO SUGAR MILLS LTD. and others
Vs
GOVERNMENT OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
3, 2(35), (41), (44), (46)		 2001 PTD 2097
Supreme Court of Pakistan 2001 TANDLIANWALA SUGAR MILLS LTD. and others
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Revenue and Economic Affairs, Islamabad and others 		Sales Tax Act (VII of 1990)
3		 2001 PTD 2094
83 TAX 249
2001 SCMR 1398
Lahore High Court 2001 Messrs TAHSEEN (PVT.) LTD
Vs
DEPUTY COLLECTOR OF CUSTOMS, DRY PORT, RAWALPINDI and 3 others 		Sales Tax Act (VII of 1990)
3		 2001 PTD 2079
78 TAX 161
Lahore High Court 2001 DIVISIONAL DEPUTY COMMISSIONER OF SALES TAX & ANOTHER
Vs
BHERAGHAT MINERAL INDUSTRIES 		Sales Tax Act (VII of 1990)
null		 2001 PTD 1908
Supreme Court of Pakistan 2001 FECTO BELARUS TRACTORS LIMITED
Vs
PAKISTAN through Ministry of Finance Economic Affairs and another 		Sales Tax Act (VII of 1990)
3		 2001 PTD 1829
84 TAX 25
Appellate Tribunal Inland Revenue 2001
Vs
 Sales Tax Act (VII of 1990)
33, 34		 2001 PTD 1658
2000 PTCL 106
Appellate Tribunal Inland Revenue 2001
Vs
 Sales Tax Act (VII of 1990)
3, 34		 2001 PTD 1580
Supreme Court of Pakistan 2001 SHEIKHOO SUGAR MILLS LTD. and others
Vs
GOVERNMENT OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
3, 2(35)(41)(44) , (46) , 2(33), (16), (17), (35), (41), (44), (46), 7 ,13
2001 SCMR 1376
Lahore High Court 2001 Messrs MAPLE LEAF CEMENT FACTORY LIMITED through Director and 2 others
Vs
FEDERATION OF PAKISTAN through Secretary of Finance, Government of Pakistan, Islamabad and 4 others 		Sales Tax Act (VII of 1990)
Sixth Sched		 2001 PTD 1188
84 TAX 208
Supreme Court of Pakistan 2001 Messrs MASTER FOAM (PVT.) LTD. Through Iftikhar Khan, Executive Director---Petitioner
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and Economic Affairs, Islamabad and others---Respondents 		Sales Tax Act (VII of 1990)
3
83 TAX 252
2001 SCMR 775
Lahore High Court 2001 Mrs. ISMAT KAMAL
Vs
ASSISTANT COMMISSIONER OF INCOME-TAX/WEALTH TAX CIRCLE-II, ZONE-C, LAHORE and 2 others 		Sales Tax Act (VII of 1990)
34		 2001 PTD 607
Supreme Court of Pakistan 2001 THE COLLECTOR OF SALES TAX and othersAppellants
Vs
SUPERIOR TEXTILE MILLS LTD. and othersRespondents 		Sales Tax Act (VII of 1990)
71		 2001 PTD 1486
83 TAX 557
2001 PTCL 237
Appellate Tribunal Inland Revenue 2001 Messrs MAPLE LEAF CEMENT FACTORY LIMITED through Director and 2 others
Vs
THE FEDERATION OF PAKISTAN through Secretary of Finance, Government of Pakistan, Islamabad and 4 others 		Sales Tax Act (VII of 1990)
Sixth Sched
2001 MLD 500
Lahore High Court 2001 Messrs SHADMAN COTTON MILLS LIMITED, RAWALPINDI
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Federal Secretariat, Islamabad and another 		Sales Tax Act (VII of 1990)
13
83 TAX 459
Supreme Court of Pakistan 2001 ANOUD POWER GENERATION LIMITED and others--- Petitioners
Vs
FEDERATION OF PAKISTAN and others---Respondents 		Sales Tax Act (VII of 1990)
13(1)
84 TAX 262
2001 PTCL 277
Lahore High Court 2001 Messrs PUNJAB BEVERAGE COMPANY (PVT.) LTD.
Vs
CENTRAL BOARD OF REVENUE, C.B.R. HOUSE and 4 others 		Sales Tax Act (VII of 1990)
37
83 TAX 583
Lahore High Court 2001 Messrs PUNJAB BEVERAGE COMPANY (PVT.) LTD.
Vs
CENTRAL BOARD OF REVENUE, C.B.R. HOUSE and 4 others 		Sales Tax Act (VII of 1990)
37
83 TAX 583
Appellate Tribunal Inland Revenue 2001 1. M/s. Shakargang Sugar Mills. (1409/LB/2000) etc
Vs
Collector of Sales Tax, Faisalabad 		Sales Tax Act (VII of 1990)
2
2001 PTCL 315
Supreme Court of Pakistan 2001 MESSRS MASTER FOAM (PVT.) LTD. through Iftikhar Khan, Executive Director
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and Economic Affairs, Islamabad and others 		Sales Tax Act (VII of 1990)
3 , 3(b)		 2001 PTD 24
83 TAX 252
2001 PTCL 226
2001 SCMR 775
Appellate Tribunal Inland Revenue 2001
Vs
 Sales Tax Act (VII of 1990)
18, 7 , 59		 2001 PTD 2600
2001 PTCL 127
Appellate Tribunal Inland Revenue 2001
Vs
 Sales Tax Act (VII of 1990)
2, 2(41)		 2001 PTD 2590
2001 PTCL 83
Peshawar High Court 2001 Messrs LUCKY CEMENT LIMITED
Vs
THE CENTRAL BOARD OF REVENUE and others 		THE CENTRAL BOARD OF REVENUE and others
199, 199(5)
2001 PLD 7
Supreme Court of Pakistan 2001 ATTOCK CEMENT PAKISTAN LTD.
Vs
COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS AND CENTRAL EXCISE, QUETTA and 4 others 		Sales Tax Act (VII of 1990)
8(1)(b)(2) , 7(2)(ii), 11, 46		 1999 PTD 1892
80 TAX 30
2001 PTCL 509
Lahore High Court 2001 MESSRS SYED BHAIS
Vs
CHAIRMAN, C.B.R. AND OTHERS 		Sales Tax Act (VII of 1990)
3		 2001 PTD 2167
83 TAX 388
Appellate Tribunal Inland Revenue 2001
Vs
 Sales Tax Act (VII of 1990)
59, 7, 8 , 10		 2001 PTD 3471
84 TAX 348
2003 PTCL 428
Karachi High Court 2001 Messrs USMANI ASSOCIATES SUB PROPRIETARY FIRM
Vs
CENTRAL BOARD OF REVENUE and another 		Sales Tax Act (VII of 1990)
3, 16(34)(33), 2(16)(17)(41)(47), 3 , 16(34), 13		 2001 PTD 2982
84 TAX 348
2003 PTCL 461
Lahore High Court 2000 Messrs PIONEER CEMENT LIMITED, JAUHARABAD, DISTRICT KHUSHAB
Vs
THE ASSISTANT COLLECTOR, SALES TAX, SARGODHA and 2 others 		Sales Tax Act, 1990
34		 2000 PTD 319
(2000) 81 TAX 212 = (1999) 80 TAX 312
2000 PTCL 25
QUETTA HIGH COURT 2000 HABIB ARKADY LTD
Vs
DEPUTY COLLECTOR, SALES TAX HUB, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, QUETTA 		Sales Tax Act, (III of 1951)
5,5(2)		 2001 PTD 3948
(2002) 85 TAX 187
Lahore High Court 2000 AVARI HOTEL LTD
Vs
COLLECTOR OF SALES TAX and 3 others 		Sales Tax Act (VII of 1990)
3AA, 14, 2(28), 2(35), 2(33)		 2000 PTD 3765
Karachi High Court 2000 Messrs DADEX ETERNIT LIMITED
Vs
FEDERATION OF PAKISTAN through Central Board of Revenue through Chairman, Pakistan Secretariat, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
33, 33(i).(d) , 36		 2000 PTD 3715
Supreme Court of Pakistan 2000 Messrs AGRIAID INDUSTRIES through Proprietor---Petitioner
Vs
FEDERATION OF PAKISTAN and 5 others---Respondents 		Sales Tax Act (VII of 1990)
48, 65		 2000 PTD 3403
82 TAX 535
2000 SCMR 1753
Lahore High Court 2000 Messrs MAPLE LEAF CEMENT FACTORY LTD
Vs
ADDITIONAL COLLECTOR, SALES TAX, FAISALABAD and others 		Sales Tax Act (VII of 1990)
7 , 47 , 16		 2000 PTD 1296
81 TAX 217
Karachi High Court 2000 NORTHERN BOTTLING CO. (PVT.) LTD
Vs
GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE, PAKISTAN SECRETARIAT, ISLAMABAD through the Secretary Finance and 2 others 		Sales Tax Act (VII of 1990)
3, 3(IA) , 3(2)(c), third Sched.		 2000 PTD 870
81 TAX 356
Lahore High Court 2000 SUPERIOR TEXTILE MILLS LTD
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 5 others 		Sales Tax Act (VII of 1990)
3(3A), 71		 2000 PTD 399
(2000)81 TAX 324
1999 PTCL 827
Lahore High Court 2000 Messrs RIAZ BOTTLERS (PVT.) LTD
Vs
CENTRAL BOARD OF REVENUE and others 		Sales Tax Act (VII of 1990)
3		 2000 PTD 353
Lahore High Court 2000 Messrs PIONEER CEMENT LIMITED, JAUHARABAD, DISTRICT KHUSHAB
Vs
THE ASSISTANT COLLECTOR, SALES TAX, SARGODHA and 2 others 		Sales Tax Act (VII of 1990)
34		 2000 PTD 319
Karachi High Court 2000 Messrs UNITED EXPORTS COMPANY through Proprietor
Vs
PAKISTAN through Secretary, Ministry of Finance, Federal Secretariat, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
36 , 48 		2000 PTD 1798
83 TAX 55
2003 PTCL 224
Lahore High Court 2000 Messrs RIAZ BOTTLERS (PVT.) LTD
Vs
FEDERATION OF PAKISTAN through Ministry of Finance, Revenue & Economic Affairs, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
3(1-A) , 13(i), 13, 22, 14, 18, 2(34) 		2000 PTD 485
81 TAX 329
2000 PTCL 1
Peshawar High Court 2000 Messrs FRONTIER CERAMICS
Vs
GOVERNMENT OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
3		 1999 PTD 4126
81 TAX 94
2000 PTCL 356
Lahore High Court 2000 Messrs WORLD TRADE CORPORATION
Vs
C.B.R. and others 		Sales Tax Act (VII of 1990)
45, 46, 47 , 51		 1999 PTD 2341
80 TAX 84
2000 PTCL 146
Peshawar High Court 2000 Messrs NADEEM ELECTRONICS (PVT.) LTD through Chairman, Ashfaq Ahmad, Registered Office, near Swat Textile Mills, Haripur, District Haripur
Vs
COLLECTOR OF CUSTOMS & CENTRAL EXCISE SALES TAX, JAMROD ROAD, PESHAWAR and 5 others 		Sales Tax Act (VII of 1990)
36, 6		 1999 PTD 1912
80 TAX 57
2000 PTCL 582
Karachi High Court 2000 Messrs KASHMIR FEEDS (PVT.) LTD
Vs
CENTRAL BOARD OF REVENUE through Chairman, Government of Pakistan, Islamabad and another 		Sales Tax Act (VII of 1990)
6		 1999 PTD 1655
(1999)80 TAX 24
2000 PTCL 595
Karachi High Court 2000 Messrs CHEMITEX INDUSTRIES LTD
Vs
SUPERINTENDENT OF SALES TAX and 3 others 		Sales Tax Act (VII of 1990)
51		 1999 PTD 1184
2000 PTCL 508
Karachi High Court 2000 IDEAL GLASS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN 		Sales Tax Act (VII of 1990)
34		 1999 PTD 1308
79 TAX 615
2000 PTCL 605
Lahore High Court 2000 MAPLE LEAF CEMENT FACTORY LIMITED
Vs
THE FEDERATION OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
2(30)(22)(28), 3 , 11		 1999 PTD 3907
80 TAX 41
2000 PTCL 195
Supreme Court of Pakistan 1999 SHEIKHOO SUGAR MILLS LTD
Vs
GOVERNMENT OF PAKISTAN & OTHERS 		Sales Tax Act (VII of 1990)
2(35), 2(41), 2(44), 2(46), 3, Sixth Sechdule		 1999 PTD 2421
(1999)80 TAX 96
Peshawar High Court 1999 THE CENTRAL BOARD OF REVENUE, ISLAMABAD and others
Vs
SHEIKH SPINNING MILLS LIMITED, LAHORE and others 		Sales Tax Act (VII of 1990)
7		 1999 PTD 2174
80 TAX 79
Supreme Court of Pakistan 1999 CENTRAL BOARD OF REVENUE through Secretary Finance, Islamabad and another
Vs
PIONEER STEEL MILLS (PVT.) LTD 		Sales Tax Act (VII of 1990)
13		 1999 PTD 1668
(2000)80 TAX 5
1999 PTCL 724
Karachi High Court 1999 THE CENTRAL BOARD OF REVENUE, ISLAMABAD and others
Vs
SHEIKH SPINNING MILLS LIMITED, LAHORE and others 		Sales Tax Act (VII of 1990)
7
1999 SCMR 1442
Karachi High Court 1999 SIEMENS PAKISTAN ENGINEERING CO. LTD
Vs
PAKISTAN and others 		Sales Tax Act (VII of 1990)
44, 44(c), 45 ,46, 45(2) , 46(4)		 1999 PTD 1358
79 TAX 605
Supreme Court of Pakistan 1999 Messrs WORLD TRADE CORPORATION
Vs
THE EXCISE & SALES TAX, APPELLATE TRIBUNAL (LAHORE BENCH), LAHORE and 2 others 		Sales Tax Act (VII of 1990)
13, 6th Sched		 1999 PTD 1179
(1999)79 TAX 643
1999 PTCL 638
1999 SCMR 632
Supreme Court of Pakistan 1999 GATRON (INDUSTRIES) LIMITED
Vs
GOVERNMENT OF PAKISTAN and others 		Sales Tax Act (VII of 1990)
13
(1999)79 TAX 647
1999 PTCL 359
1999 SCMR 1072
Customs, Central Excise and Sales Tax Appellate Tribunal 1999 M/S. Ali Soap Factory, Faisalabad
Vs
Collector Appeals, Central Zone, Lahore & Other 		Sales Tax Act (VII of 1990)
3, 6, 14, 38
1999 PTCL 803
Lahore High Court 1999 Messrs RIAZ BOTTLERS (PVT.) LTD
Vs
CENTRAL BOARD OF REVENUE and others 		Sales Tax Act (VII of 1990)
3		 1999 PTD 353
Supreme Court of Pakistan 1999 Messrs STATE CEMENT CORPORATION OF PAKISTAN LTD
Vs
COLLECTOR OF CUSTOMS, KARACHI and another 		Sales Tax Act (VII of 1990)
36 , 5		 1998 PTD 2999
78 TAX 243
1999 PTCL 1
Karachi High Court 1998 THATTA CEMENT COMPANY LTD
Vs
ASSISTANT COLLECTOR, COLLECTION AND ENFORCEMENT, CUSTOM HOUSE, S.I.T.E., HYDERABAD and 2 others 		Sales Tax Act (VII of 1990)
12, 34, 48		 1998 PTD 3860
79 TAX 251
2003 PTCL 284
Lahore High Court 1998 DON VALLEY PHARMACEUTICALS (PVT.) LTD., LAHORE
Vs
MINISTRY OF FINANCE through Secretary, Government of Pakistan, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
13		 1998 PTD 3859
79 TAX 253
Lahore High Court 1998 Messrs ASHRAF SUGAR MILLS
Vs
CENTRAL BOARD OF REVENUE and others 		Sales Tax Act (VII of 1990)
2(35), (16), 2(41) , 3		 1998 PTD 3856
77 TAX 238
Lahore High Court 1998 ARUJ TEXTILE MILLS LIMITED
Vs
FEDERATION OF PAKISTAN, through Secretary Ministry of Finance, Federal Secretariat, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
71		 1998 PTD 3855
78 TAX 221
Lahore High Court 1998 Messrs WILSHIRE LABORATORIES (PVT.) LTD
Vs
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 3 others 		Sales Tax Act (VII of 1990)
13 , Sixth Sched , 42 , 43		 1998 PTD 3061
78 TAX 223
Lahore High Court 1998 Messrs TAHSEEN (PVT.) LTD., LAHORE
Vs
ADDITIONAL COLLECTOR OF CUSTOMS DRY PORT, RAWALPINDI and 3 others 		Sales Tax Act (VII of 1990)
3(1)(b) , (3)(b)		 1998 PTD 2561
78 TAX 161
Supreme Court of Pakistan 1998 SAID NADEEM ELECTRO LIMITED THROUGH CHAIRMAN
Vs
COLLECTOR OF CUSTOMS AND CENTRAL EXCISE COMMISSIONER, SALES TAX, PESHAWAR AND 3 OTHERS 		Sales Tax Act (VII of 1990)
6		 1998 PTD 2410
1998 SCMR 2339
Supreme Court of Pakistan 1998 Messrs STATE CEMENT CORPORATION OF PAKISTAN LTD.
Vs
THE COLLECTOR OF CUSTOMS, KARACHI and another 		Sales Tax Act (VII of 1990)
36
1998 SCMR 2207
Inland Revenue Appellate Tribunal of Pakistan 1998 Messrs M.Y. ELECTRONICS INDUSTRIES (PVT.) LTD, through Manager and others
Vs
GOVERNMENT OF PAKISTAN through Secretary Finance, Islamabad and others 		Sales Tax Act (VII of 1990)
6		 1998 PTD 1898
Customs, Central Excise and Sales Tax Appellate Tribunal 1998 M/S. PACKAGES LIMITED, LAHORE
Vs
M/S. PACKAGES LIMITED, LAHORE 		Sales Tax Act (VII of 1990)
2(9)(b), 3, 7, 33, 34
1998 PTCL 597
Supreme Court of Pakistan 1998 COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, NABHA ROAD; LAHORE and 2 others
Vs
Messrs HIRA FAROOQ (PVT.) LTD., LAHORE 		Sales Tax Act (VII of 1990)
6
1998 SCMR 219
Customs, Central Excise and Sales Tax Appellate Tribunal 1998
Vs
 Sales Tax Act (VII of 1990)
7(2)(iii), 10, 14 		(1998)78 TAX 199
Supreme Court of Pakistan 1997 COLLECTOR OF CUSTOMS, CUSTOMS HOUSE and 2 others
Vs
Messrs HIRA FAROOQ (PVT.) LTD., LAHORE 		Sales Tax Act (VII of 1990)
6		 1997 PTD 2353
Supreme Court of Pakistan 1997 FLYING KRAFT PAPER MILLS (PVT.) LTD., CHARSADDA
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD and 2 others 		Sales Tax Act (VII of 1990)
13		 1997 PTD 2303
(1997)76 TAX 281
1997 SCMR 1874
Lahore High Court 1997 SALEEM & CO. and others
Vs
CENTRAL BOARD OF REVENUE and others 		Sales Tax Act (VII of 1990)
13, 18		 1997 PTD 1901
(1997)75 TAX 175
Supreme Court of Pakistan 1997 FLYING KRAFT PAPER MILLS (Pvt.) LTD., CH ARSADDA
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD and 2 others 		Sales Tax Act (VII of 1990)
13
1997 SCMR 1874
Supreme Court of Pakistan 1997 FLYING KRAFT PAPER MILLS (Pvt.) LTD., CH ARSADDA
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD and 2 others 		Sales Tax Act (VII of 1990)
13
1997 SCMR 1874
Peshawar High Court 1997 Messrs KHYBER PLASTIC & POLYMER INDUSTRIES (PVT.) LTD
Vs
GOVERNMENT OF PAKISTAN (MINISTRY OF FINANCE) through Secretary Finance, Islamabad 		Sales Tax Act (VII of 1990)
3(4)		 1997 PTD 1872
76 TAX 315
Supreme Court of Pakistan 1997 TRIPLE EM (PRIVATE) LIMITED through Managing Director
Vs
DEPUTY COLLECTOR, COLLECTORATE OF CENTRAL EXCISE AND SALES TAX, LAHORE and 4 others 		Sales Tax Act (VII of 1990)
33 , 35
1997 SCMR 1093
Supreme Court of Pakistan 1997 ARYAN PETRO CHEMICAL INDUSTRIES (PVT.) LTD.
Vs
MINISTRY OF FINANCE and 4 others 		Sales Tax Act (VII of 1990)
3
1997 SCMR 968
Supreme Court of Pakistan 1997 ARYAN PETRO CHEMICAL INDUSTRIES (PVT.) LTD
Vs
MINISTRY OF FINANCE and 4 others 		Sales Tax Act (VII of 1990)
3		 1997 PTD 645
Lahore High Court 1997 INTERNATIONAL TANNERS AND INDUSTRIES (PVT.) LTD
Vs
COLLECTOR OF SALES TAX 		Sales Tax Act (VII of 1990)
31 , 48		 1997 PTD 609
75 TAX 4
Karachi High Court 1997 MEHRAN MOTOR CAR COMPANY LTD. and others
Vs
DAEWOO HONG KONG LIMITED 		Sales Tax Act (VII of 1990)
13 , 13(1)
1997 PLD 423
Customs, Central Excise and Sales Tax Appellate Tribunal 1997
Vs
 Sales Tax Act (VII of 1990)
33(1), 33(2), 34, 36
1997 PTCL 197
Lahore High Court 1997 Messrs MEHRAN FEED INDUSTRIES (PVT.) LTD
Vs
CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD and 2 others 		Sales Tax Act (VII of 1990)
13 , 13(1)		 1997 PTD 68
75 TAX 124
Peshawar High Court 1997 Messrs WILY FOODS (PVT.) LTD., LAHORE
Vs
PAKISTAN through Secretary, Ministry of Finance, Government of Pakistan, Islamabad and 6 others 		Sales Tax Act (VII of 1990)
13		 1997 PTD 63
75 TAX 119
Lahore High Court 1997 NISHAT MILLS LTD
Vs
FEDERATION OF PAKISTAN, ETC 		Sales Tax Act (VII of 1990)
null
(1997)75 TAX 200
Balochistan High Court 1996 AGHA GAS COMPANY (PVT.) LTD
Vs
CENTRAL BOARD OF REVENUE, ETC 		Constitution of Pakistan, 1973
199		 (1997)1997 PTD 269
(1996)74 TAX 93
Sindh High Court 1996 KAMRAN INDUSTRIES, KARACHI
Vs
COLLECTOR OF CUSTOMS (EXPORTS), KARACHI AND OTHERS 		Customs Act (IV of 1969)
32, 156(1), 25, 30, 195, 219, 223, 196, 187, 19
(1995)72 TAX 223
1996 PTCL 1
Supreme Court of Pakistan 1996 FLYING KRAFT PAPER MILLS (PVT.) LTD.
Vs
CENTRAL BOARD OF REVENUE and 2 others 		Sales Tax Act (VII of 1990)
13
1996 SCMR 922
Lahore High Court 1996 Messrs FLYING BOARD AND PAPER PRODUCTS
Vs
CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD and 3 others 		Sales Tax Act (VII of 1990)
13
(1996)74 TAX 189
Supreme Court of Pakistan 1996 FLYING KRAFT PAPER MILLS (PVT.) LTD
Vs
THE CENTRAL BOARD OF REVENUE and 2 others 		Sales Tax Act (VII of 1990)
13		 1996 PTD 576
Lahore High Court 1996 BASHARAT ALI and another
Vs
DEPUTY SUPERINTENDENT, CENTRAL EXCISE AND SALES TAX, MANANWALA CIRCLE, SHEIKHUPURA 		Sales Tax Act (VII of 1990)
6, 2(19), 35, 35A, 39, 41		 1996 PTD 268
(1995)72 TAX 218
Sindh High Court 1996 Marvi Laboratories
Vs
The Federation Of Pakistan Through Secretary To The Government, Revenue Division, Islamabad And Other 		Customs Act (IV of 1969)
19
1996 PTCL 112
Peshawar High Court 1995 F.S. TOBACCO COMPANY (PVT.) LTD
Vs
SUPERINTENDENT, CENTRAL EXCISE AND SALES TAX, NOWSHERA and 4 others 		Sales Tax Act (VII of 1990)
13, 13(1)		 1995 PTD 874
72 TAX 73
Lahore High Court 1995 M/s. Lone China (Pvt.) Ltd.
Vs
Additional Secretary to the Government of Pakistan Ministry of Finance, C.B.R., Custom House, Karachi. 		Sales Tax Act (III of 1951)
2(12), 12(1), 12A, 27(1)2(12), 12(1), 12A, 27(1)
1995 PTCL 415
Lahore High Court 1995 SHAH JEWANA TEXTILE MILLS LTD., LAHORE
Vs
FEDERAL GOVERNMENT OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 2 others 		Sales Tax Act (VII of 1990)
13
1995 CLC 413
Lahore High Court 1995 MALT-79 MANUFACTURERS
Vs
COLLECTOR 		Sales Tax Act (VII of 1990)
34		 1995 PTD 345
Lahore High Court 1995 ALOK SPICES
Vs
STATE OF KERALA 		Sales Tax Act (VII of 1990)
null		 1995 PTD 202
Sindh High Court 1995 KAMRAN INDUSTRIES, KARACHI
Vs
COLLECTOR OF CUSTOMS (EXPORTS), KARACHI AND OTHERS 		Sales Tax Act (VII of 1990)
34
(1995)72 TAX 223
1996 PTCL 1
1996 PLD 68
Lahore High Court 1995 MAMY BEVERAGE
Vs
NASEEM 		Sales Tax Act (VII of 1990)
34		 1995 PTD 91
70 TAX 207
Lahore High Court 1994 BASHIR SONS (PVT.) LTD
Vs
C.B.R 		Sales Tax Act (VII of 1990)
3(4)		 1993 PTD 753
(1993)67 TAX 395
1994 PTCL 308
Lahore High Court 1994 INDUSTRIAL ADHESIVES LTD
Vs
DEPUTY COLLECTOR (NORTH), CENTRAL EXCISE AND SALES TAX 		Sales Tax Act (VII of 1990)
36
70 TAX 212
Lahore High Court 1993 M/s. MAPLE LEAF CEMENT FACTORY LTD.
Vs
THE COLLECTOR OF CENTRAL EXCISE & SALES TAX (APPEALS), LAHORE and 2 others 		Sales Tax Act (VII of 1990)
45(3)		 1993 PTCL 656
1993 MLD 1645
Supreme Court of Pakistan 1992 COLLECTOR OF CENTRAL EXCISE AND SALES TAX, KARACHI---
Vs
M/s. SUNSHINE DAIRIES LTD., KARACHI 		Sales Tax Act (VII of 1990)
28, 2, 10, 3(4), 5(3)
(1992)66 TAX 169
1992 SCMR 1962

Vs
 Sales Tax Act (VII of 1990)
33, 34, 36, 2(9), 3, 6 , 26		 2009 PTD 1176
99 TAX 391
Messrs MURIDKE REFINE OIL MILLS (PVT.) LTD., MURIDKE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10, 36(1) ,72 		2009 PTD 910
BABAR YOUNUS
Vs
THE STATE 		Sales Tax Act (VII of 1990)
33, 37A, 46, 66		 2007 PTR 63
Messrs SAFE LIFE (PVT.) LTD. through Managing Director
Vs
FEDERATON OF PAKISTAN through Secretary/Chairman and 4 others 		Sales Tax Act (VII of 1990)
48(b)		 2015 PTD 1555
Muhammad Imran Rashid
Vs
Sajjad Tasleem 		Sales Tax Act (VII of 1990)
48, 48(1)(d)		 2015 PTD 558

Vs
 Sales Tax Act (VII of 1990)
3, 3-AA, 11(4), 14, 36(3), 38(3), 46		 2008 PTD 224
96 TAX 303
FAUJI KABIRWALA POWER COMPANY
Vs
COLLECTOR OF CUSTOMS AND SALES TAX 		Sales Tax Act (VII of 1990)
2, 2(41)		 2009 PTD 316
99 TAX 281
2009 PTCL 408
Messrs ALL PAKISTAN TEXTILE PROCESSING MILLS ASSOCIATION
Vs
SECRETARY, REVENUE DIVISION, GOVERNMENT OF PAKISTAN 		Sales Tax Rules, 2006
R-28		 2012 PTD 374
INNOVATIVE IMPEX through Nadeem & Co., Karachi
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Sales Tax Act (VII of 1990)
10. 21(4) , 73		 2007 PTD 1982