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Sales Tax on Services (Judgments)

Sales Tax on Services (Judgments)

Court Year Petitioner Law/Section Citation/Ref. View
Balochistan High Court 2024 Messrs SARA ENTERPRISES GOVERNMENT CONTRACTORS through Proprietor
Vs
SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA and 2 others 		Balochistan Revenue Authority Act, 2015
4(2)(a)		 2024 PTD 196
2024 PLD 13
Balochistan High Court 2024 MESSRS CONSTRUCTION ASSOCIATION OF PAKISTAN THROUGH AUTHORIZED REPRESENTATIVE AND OTHERS
Vs
THE GOVERNMENT OF BALOCHISTAN THROUGH CHIEF SECRETARY AND OTHERS 		Balochistan Sales Tax on Services Act 2015
2(14),2(86),6,7		 2024 PTD 331
Balochistan High Court 2024 MESSRS NOOR UL HAQ THROUGH ABDUL SAMAD
Vs
THE GOVERNMENT OF BALOCHISTAN THROUGH CHIEF SECRETARY BALOCHISTAN AN 2 OTHERS 		Balochistan Revenue Authority Act, 2015
14,14(1),14(3),53		 2024 PTD 342
Sindh High Court 2023 M/S. TUFAIL CHEMICAL.
Vs
PROVINCE OF SINDH AND OTHERS. 		Sindh Sales Tax on Services Act (II of 2011)
2(79), 3, First Schedule
(2023)127 TAX 774
2023 PTCL 561
Lahore High Court 2023 M/S WORLDCALL TELECOM LTD.
Vs
GOVT. OF THE PUNJAB & OTHERS 		Punjab Sales Tax on Services Act, 2012
3, 5, 5(3), 10		 2023 PTD 1
Punjab Revenue Appellate Tribunal 2023 GHALIB CITY
Vs
ADDITIONAL COMMISSIONER PRA, JARRANWALA and another 		Punjab Sales Tax on Services Act, 2012
2(44), 18, 24, 25, 27, 35, 49, 52, 66		 2023 PTD 450
Supreme Court of Pakistan 2023 PROVINCE OF SINDH
Vs
Young's (Pvt) Ltd and others (in CA-2133/2017) Muhammad Salman and another (in CA-2134/2017) Mrs. Shireen Ahmed and another (in CA-2135/2017) Nasira Ansari and another (in CA-2!36/2017) M/s Buksh Industries (Pvt.) Ltd. (in CA-2137/2017) Data Steel Mills (Pvt.) Ltd. (in CA-2138/2017) Pioneer 		Sindh Sales Tax on Services Act (II of 2011)
2(72B), 2 (72C), 3, 4, 5, 8		 2023 PTCL 96
Supreme Court of Pakistan 2023 M/s. PAK SUZUKI MOTORS COMPANY LIMITED through Manager--Appellant
Vs
FAISAL JAMEEL BUTT and another--Respondents

2023 PLD 495
Lahore High Court 2023 M/S NISHAT HOTELS & PROPERTIES LTD & ANOTHER
Vs
PROVINCE OF PUNJAB & OTHERS 		Punjab Sales Tax on Services Act, 2012
3,3(4),5(4),39,39(1),52,76,76(2)		 (2023) 128 TAX 521
2023 LHC 3770
Supreme Court of Pakistan 2023
Vs
M/S HUB POWER COMPANY LTD, OTHERS 		LAW REFORMS ORDINANCE, 1972
3		 2023 TAX 299
Peshawar High Court 2023 KHYBER PAKHTUNKHWA, REVENUE AUTHORITY (KPRA) THROUGH DIRECTOR GENERAL, PESHAWAR
Vs
MESSRS LEGACY PHARMACEUTICAL (PVT.) LIMITED, PESHAWAR 		KPK Finance Act, 2013
30,40,40(1),40(1A),64,65,68,68(2),89		 2023 PTD 56
(2023) 128 TAX 379
2023 PTCL 413
Lahore High Court 2022 ABDUL HAMEED
Vs
PROVINCE OF THE PUNJAB AND SEVEN OTHERS 		Punjab Sales Tax on Services Act, 2012
6(3), 6(4)(C), 6(5), 6(7), 6(15), 6(16)		 2022 PTD 852
124 TAX 271
2022 PTCL 867
Sindh High Court 2022 MESSRS AL-TARIQ CONSTRUCTORS (PRIVATE) LIMITED THROUGH AUTHORIZED OFFICER
Vs
PROVINCE OF SINDH THROUGH CHAIRMAN, SINDH REVENUE BOARD AND 2 OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
8(1), 8(2)		 2022 PTD 1444
Sindh High Court 2022 ZONA PAKISTAN (PVT.) LTD.
Vs
PROVINCE OF SINDH THROUGH CHAIRMAN AND 3 OTHERS 		Sindh Sales Tax on Services Act (XII of 2011)
2(51A), 2(96), 5, 5(1), 24, 43		 2022 PTD 984
(2022) 126 TAX 43
Punjab Revenue Appellate Tribunal 2022 M/S SHAKARGANJ FOODS PRODUCT (PVT.) LTD.
Vs
COMMISSIONER PRA, FAISALABAD 		Punjab Sales Tax on Services Act (XLII of 2012)
14, 32, 60		 2022 PTD 320
Sindh High Court 2022 MESSRS SHIELD CORPORATION LIMITED THROUGH ASSISTANT FINANCIAL CONTROLLER
Vs
GOVERNMENT OF SINDH THROUGH SECRETARY FINANCE DIVISION, SINDH SECRETARIAT, KARACHI AND 3 OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
2(52)(63), 15, 15-A, 43		 2021 PTD 1187
Sindh High Court 2022 IMS HEALTH PAKISTAN (PRIVATE) LIMITED THROUGH AUTHORIZED OFFICER AND OTHERS
Vs
COMMISSIONER-III, SINDH REVENUE BOARD AND OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
3, 5, 8, 44, 47, 63, Second Schedule		 2022 PTD 576
(2022) 126 TAX 556
2022 PTCL 658
Sindh High Court 2022 PAKISTAN DENTAL ASSOCIATION THROUGH PRESIDENT 9 AND OTHERS
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THE PROVINCE OF SINDH THROUGH SECRETARY FINANCE SINDH SECRETARIAT, KARACHI AND 3 OTHERS 		Sindh Sales Tax on Services Act (II of 2011
23(2)		 2022 PTD 1491
Sindh High Court 2022 Special Sales Tax Reference Application No. 02 of 2017 : IMS HEALTH PAKISTAN (PRIVATE) LIMITED
Vs
COMMISSIONER-II 		Sindh Sales Tax on Services Act (II of 2011)
2(72), 2(79), 3, 5, 6, 8, 44, 47, 57, 61, 62, Second Schedule		 126 TAX 556
Sindh High Court 2022 PAKISTAN MOBILE COMMUNICATIONS LIMITED (MOBILINK) AND OTHERS
Vs
THE PROVINCE OF SINDH & OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
3		 (2022)126 TAX 122
Sindh High Court 2022 SUMMIT BANK LTD AND OTHERS
Vs
SINDH AND OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
23, 23(2)		 2022 PTD 1279
Sindh High Court 2022 ORIENT ELECTRONICS (PVT.) LTD.
Vs
GOVERNMENT OF SINDH PAKISTAN & OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
63		 2022 PTD 1342
(2021) 124 TAX 384
Sindh High Court 2022 PAKISTAN STOCK EXCHANGE LIMITED
Vs
SINDH & OTHERS 		Constitution of Pakistan, 1973
137, Fourth Schedule		 2021 PTD 558
Sindh High Court 2022 ALL PAKISTAN SECURITY AGENCIES ASSOCIATION & OTHERS
Vs
PROVINCE OF SINDH & ANOTHER 		Sindh Sales Tax on Services Rule, 2011
42D,42D(3),42E,42E(3)		 (2022) 125 TAX 319
Balochistan High Court 2022 INDUS MOTORS COMPANY LIMITED
Vs
GOVERNMENT OF BALOCHISTAN, FINANCE DEPARTMENT and 2 others 		Balochistan Sales Tax on Services Act (VI of 2015)
2(134), 14, 14(3), 52, 52(6)		 2022 PTD 1226
(2023) 127 TAX 373
2022 PTCL 887
Punjab Revenue Appellate Tribunal 2022 MESSRS KHAYAL & SONS (MINARA RESIDENCE)
Vs
ADDITIONAL COMMISSIONER PRA. RAWALPINDI 		Punjab Sales Tax on Services Act (XLII of 2012)
3, Sr. Nos. 15 & 32, Second Sched		 2022 PTD 630
Lahore High Court 2022 M/S PRIX PHARMACEUTICA (PVT) LTD.
Vs
APPELLATE TRIBUNAL REVENUE AUTHORITY AND OTHERS 		Punjab Sales Tax on Services Act, 2012
48, 49, 52, 52(1), 67A		 2022 PTD 1103
(2022)125 TAX 394
Inland Revenue Appellate Tribunal 2021 MESSRS OMER ATAULLAH KHAN
Vs
COMMISSIONER (APPEALS) PRA, LAHORE 		Punjab Sales Tax on Services Act, 2012
25, 27, 29, 29(2), 41(1), 60, 60(1), 63, 66		 2021 PTD 2184
Punjab Revenue Appellate Tribunal 2021 MESSRS GUJRANWALA FOOD INDUSTRY (PVT.) LTD.
Vs
COMMISSIONER (APPEALS) PRA, LAHORE 		Punjab Sales Tax on Services Act, 2012
52(1), 65		 2021 PTD 1003
Punjab Revenue Appellate Tribunal 2021 M/S ZARAI TARAQIATI BANK LIMITED (ZTBL)
Vs
COMMISSIONER HQ's (PRA) LAHORE 		Punjab Sales Tax on Services Act (XLII of 2012)
14, 19, 66		 2021 PTD 986
Punjab Revenue Appellate Tribunal 2021 PUNJAB BEVERAGE CO. LTD.
Vs
COMMISSIONER (PRA), FAISALABAD 		Punjab Sales Tax on Services Act, 2012
3, 11, 13, 14, 48, 49, 52, 60, 60(2)		 2021 PTD 641
Punjab Revenue Appellate Tribunal 2021 M/s FRIGZ FOODS SIALKOT CANTT
Vs
COMMISSIONER (APPEALS) PRA, LAHORE 		Punjab Sales Tax on Services Act, 2012
3, 5, 24, 36, 63, 65		 2021 PTD 443
Punjab Revenue Appellate Tribunal 2021 M/S MILLENIUM FRANCHISES
Vs
COMMISSIONER (APPEALS) PRA, LHR 		Punjab Sales Tax on Services Act (XLII of 2012)
24, 2(43), 3, 10, 11, 18, 35, 36		 2021 PTD 329
Punjab Revenue Appellate Tribunal 2021 MESSRS IZHAR CONSTRUCTION (PVT.) LIMITED
Vs
COMMISSIONER (APPEALS) PRA, LAHORE 		Punjab Sales Tax on Services Act, 2012
24, 57		 2021 PTD 270
Islamabad High Court 2021 OIL AND GAS DEVELOPMENT COMPANY LIMITED
Vs
M/S SPRINT OIL AND GAS SERVICES PAKISTAN FZC, ISLAMABAD 		Balochistan Sales Tax on Services Act, 2015
3, 3(1), 3(2), 9, 9(1)		 2021 PTD 1124
(2021) 123 TAX 422
Inland Revenue Appellate Tribunal 2021 MESSRS SAMAMA STAR CONSTRUCTION CO., ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Islamabad Capital Territory (Tax on Services) Ordinance (XLII of 2001)
3		 2021 PTD 89
Sindh High Court 2021 KARACHI GOLF CLUB (PRIVATE) LIMITED
Vs
PROVINCE OF SINDH & OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
4(3)(b)		 2021 PTD 578
(2022) 125 TAX 203
Sindh High Court 2021 M/S SHEILD CORP LTD AND OTHERS
Vs
GOVT OF SINDH AND OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
2(52), 15, 15A		 (2021)123 TAX 46
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) "Æ’		 2021 PTD 731
(2022)125 TAX 239
2021 PTCL 427
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
Inland Revenue Appellate Tribunal 2020 MESSRS CITI BANK N.A.
Vs
COMMISSIONER HQS-PRA, LAHORE 		Punjab Sales Tax on Services Act, 2012
48, 52, 60(2), 70		 2020 PTD 1911
Inland Revenue Appellate Tribunal 2020 MESSRS MUMTAZ CITY
Vs
ADDITIONAL COMMISSIONER PRA, RAWALPINDI, COMMISSIONER (APPEALS) PRA, LAHORE 		Punjab Sales Tax on Services Act (XLII of 2012)
2(43), 3, 10, 11, 18, 24, 24(2), 35, 49, 66, Serial No. 15 of Second Schedule		 2020 PTD 1725
Lahore High Court 2020 SHELL PAKISTAN LIMITED
Vs
PUNJAB THROUGH THE SECRETARY MINISTRY OF FINANCE AND OTHERS 		Punjab Sales Tax on Services Act, 2012
63, 64, 65, 66, 67(A), 67(2), 67(2)(3)		 2020 PTD 1607
Sindh Revenue Board Appellate Tribunal 2020 MESSRS AL-RIAZ CHEMICALS
Vs
THE COMMISSIONER (APPEALS), SRB AND ANOTHER 		Sindh Sales Tax on Services Act (II of 2011)
2(51A)(79)(96), 3, 9, 24-B, 43		 2020 PTD 89
Sindh Revenue Board Appellate Tribunal 2020 ASSISTANT COMMISSIONER, SRB, HYDERABAD
Vs
M/S SAMBARA BUILDERS AND DEVELOPERS 		Sindh Sales Tax on Services Act (II of 2011)
24, 24B, 43 		(2020)121 TAX 203
Sindh Revenue Board Appellate Tribunal 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
Inland Revenue Appellate Tribunal 2020 MESSRS PRIX PHARMACEUTICAL (PVT.) LTD.
Vs
ADDITIONAL COMMISSIONER ENF-III, PRA LAHORE 		Punjab Sales Tax on Services Act, 2012
14, 48, 49, 52, 66		 2020 PTD 1924
Appellate Tribunal Inland Revenue 2020 MESSRS FUMICON SERVICES (PVT.) LTD.
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI 		Sindh Sales Tax on Services Act (II of 2011)
30, 43, Second Schedule		 2020 PTD 1980
Appellate Tribunal Inland Revenue 2020 THE ASSISTANT COMMISSIONER, SRB, KARACHI
Vs
MESSRS TELENOR PAKISTAN LTD. 		Sindh Sales Tax on Services Act (II of 2011)
3, 23, 43(3), 44, 47(1A)		 2020 PTD 1964
Appellate Tribunal Inland Revenue 2020 THE ASSISTANT COMMISSIONER, SRB
Vs
MESSRS JADOON FLYING COACH SERVICES 		Sindh Sales Tax on Services Act (II of 2011)
2(72A), 2(98B), 3, 23, 43		 2020 PTD 1834
Inland Revenue Appellate Tribunal 2020 MESSRS SHAHEEN FOUNDATION (PAF)
Vs
COMMISSIONER-III, SRB, KARACHI 		Sindh Sales Tax on Services Act (II of 2011)
55, 57		 2020 PTD 1809
Inland Revenue Appellate Tribunal 2020 ASSISTANT COMMISSIONER, SRB, KARACHI
Vs
MESSRS MOHSIN MEHMOOD (MANZOOR AHMAD) 		Sindh Sales Tax on Services Act (II of 2011)
3(35), 2(49), 3, 3(3), 3(4), 8, 9, 17, 23, 23(2), 30, 43, 44, First & Second Schedule		 2020 PTD 836
Sindh High Court 2020 NEXT CAPITAL LIMITED THROUGH CHIEF FINANCIAL OFFICER
Vs
THE ASSISTANT COMMISSIONER AND 2 OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
3, Second Schedule		 2020 PTD 808
2020 PTCL 608
Sindh Revenue Board Appellate Tribunal 2020 MESSRS AL-KHALID AGENCIES FOR WASTE MANAGEMENT AND ANOTHER
Vs
ASSISTANT COMMISSIONER, SINDH REVENUE BOARD, KARACHI AND ANOTHER 		Sindh Sales Tax on Services Act (II of 2011)
3, 43		 2020 PTD 481
Sindh Revenue Board Appellate Tribunal 2020 M/S ASSISTANT COMMISSIONER, SRB, KARACHI
Vs
MESSRS GUL TRADERS, KARACHI 		Sindh Sales Tax on Services Act (II of 2011)
23(3)(4), 43		 2020 PTD 444
Sindh Revenue Board Appellate Tribunal 2020 ASSISTANT COMMISSIONER, SRB, KARACHI
Vs
MESSRS FALCON-I (PVT.) LTD. 		Sindh Sales Tax on Services Act (II of 2011)
43		 2020 PTD 141
Sindh Revenue Board Appellate Tribunal 2020 ASSISTANT COMMISSIONER, SRB KARACHI
Vs
MESSRS DAEWOO PAKISTAN EXPRESS BUS SERVICES LIMITED 		Sindh Sales Tax on Services Act (II of 2011)
2(46), 23, 23(1)(A), 43, 44, 52, 2nd Schedule		 2020 PTD 121
Inland Revenue Appellate Tribunal 2020 MESSRS FALCON (PVT.) LTD.
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI 		Sindh Sales Tax on Services Act (II of 2011)
58(4)		 2019 PTD 2322
Sindh High Court 2020 MESSRS AVICON AVIATION
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI 		Sindh Sales Tax on Services Act (II of 2011)
3, 4, 24B, 1st Schedule		 2019 PTD 2280
2020 PTCL 87
Supreme Court of Pakistan 2020 SINDH REVENUE BOARD THROUGH CHAIRMAN GOVERNMENT OF SINDH AND ANOTHER
Vs
THE CIVIL AVIATION AUTHORITY OF PAKISTAN THROUGH AIRPORT MANAGER 		Sindh Sales Tax on Services Act (II of 2011)
2(5), 2(6), 2(7), 2(79), 3 & Second Schedule
(2020)122 TAX 467
2017 SCMR 1344
Supreme Court of Pakistan 2020 SINDH REVENUE BOARD THROUGH CHAIRMAN GOVERNMENT OF SINDH AND ANOTHER
Vs
THE CIVIL AVIATION AUTHORITY OF PAKISTAN THROUGH AIRPORT MANAGER 		Sindh Sales Tax on Services Act (II of 2011)
2(5), 2(6), 2(7), 2(79), 3 & Second Schedule
(2020)122 TAX 467
2017 SCMR 1344
Punjab Revenue Appellate Tribunal 2019 MESSRS AL BASHIR COLD STORAGE
Vs
COMMISSIONER (APPEALS) PRA, LAHORE 		Punjab Sales Tax on Services Act, 2012
14, 24, 35, 48, 60, 66		 2019 PTD 1885
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
(2019)120 TAX 46
2019 PTCL 401
Sindh High Court 2019 MESSRS MUSTAQIM DYEING AND PRINTING INDUSTRIES (PVT.) LIMITED AND OTHERS
Vs
PROVINCE OF SINDH AND ANOTHER 		Sindh Sales Tax on Services Act (II of 2011)
3, 4		 2019 PTD 2251
2020 PTCL 126
Sindh High Court 2019 WATEEN TELECOM LTD. THROUGH AUTHORIZED ATTORNEY
Vs
SINDH THROUGH THE SECRETARY OF MINISTRY OF FINANCE GOVERNMENT OF SINDH, KARACHI AND 2 OTHERS 		Sindh Sales Tax on Services Act (XII of 2011)
28		 2019 PTD 1030
(2019)120 TAX 244
Sindh High Court 2019 YOUNGS (PRIVATE) LIMITED AND OTHERS
Vs
PROVINCE OF SINDH AND OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
2 (72B), 2 (72C), 2 (79), 3, 4, 5, 8, 9, First Schedule		 2019 PTD 389
Inland Revenue Appellate Tribunal 2019 MESSRS ALLIED BANK LTD
Vs
ASSISTANT COMMISSIONER SRB 		Sindh Sales Tax on Services Act (II of 2011)
2(79), 2(95), 8, 10, 23(2), 30(1)(3), 30(7), 43, 44		 2019 PTD 263
Sindh High Court 2018 SINDH REVENUE BOARD
Vs
M/S MEESSAM CONSTRUCTION COMPANY 		Sindh Sales Tax on Services Act (II of 2011)
61		 2018 PTD 1827
Sindh High Court 2018 YOUNGS (PRIVATE) LIMITED AND OTHERS
Vs
PROVINCE OF SINDH AND OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
2(72C), 3, 4, 8, 9		 2018 PTCL 881
Sindh High Court 2018 ASSOCIATION OF BUILDING & DEVELOPER OF PAKISTAN
Vs
PROVINCE OF SINDH & OTHERS 		Sindh Sales Tax on Services Act, 2011
2(79), 2(96), 3(1)		 2018 PTD 1487
118 TAX 117
2018 PTCL 270
Sindh Revenue Board Appellate Tribunal 2018 ASSISTANT COMMISSIONER, SRB
Vs
M/S. ELIXIR SECURITIES PAKISTAN (PVT.) LIMITED 		Sindh Sales Tax on Services Act (II of 2011)
57, 61, 76		 2018 PTD 1068
Sindh Revenue Board Appellate Tribunal 2018 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
Sindh High Court 2018 M/S. INDEPENDENT MEDIA CORPORATION (PVT.) LTD., THROUGH DIRECTOR FINANCE
Vs
PROVINCE OF SINDH THROUGH CHIEF SECRETARY SINDH AND OTHERS 		Sindh Sales Tax Ordinance (VIII of 2000)
3, Schedule		 2018 PTD 1869
Sindh Revenue Board Appellate Tribunal 2018 M/S ALLIED BANK LIMITED
Vs
ASSISTANT COMMISSIONER - SRB 		Sindh Sales Tax on Services Act, 2011
2(79), 2(95), 3, 8, 23, 23(2), 23(3), 24, 30(1), 30(7), 44		 (2018)117 TAX 167
Lahore High Court 2018 M/s DH Travels
Vs
COMMISSIONER ENFORCEMENT & OTHERS 		Punjab Sales Tax on Services Act, 2012
11, 52(1), 52, 52(4), 60, 69		 2018 PTD 657
(2018)118 TAX 316
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 		Sindh Sales Tax on Services Act (II of 2011)
23, 47-A, 52		 2018 PTD 936
2018 PTCL 823
Sindh Revenue Board Appellate Tribunal 2018 M/S. APM TERMINALS PAKISTAN (PVT.) LTD., KARACHI
Vs
THE ASSISTANT COMMISSIONER- SRB-VI SINDH REVENUE BOARD, KARACHI. 		Sindh Sales Tax on Services Act (II of 2011)
3, 24, 24-B, Second Schedule		 2018 PTD 527
2017 PTCL 864
Lahore High Court 2017 MIAN MUSHTAQ AHMAD
Vs
GOVERNMENT OF PUNJAB AND OTHERS 		Punjab Sales Tax on Services Act, 2012
63		 2017 PTD 1050
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
Sindh High Court 2017 ORIENT ELECTRONIC (PVT.) LTD. THROUGH AUTHORIZED OFFICER
Vs
ORIENT ELECTRONIC (PVT.) LTD. THROUGH AUTHORIZED OFFICER 		Sindh Sales Tax on Services Act (II of 2011)
63		 2017 PTD 2197
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
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
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
Sindh High Court 2017 DESCON ENGINEERING LTD. THROUGH INCHARGE CORPORATE SERVICES
Vs
SINDH REVENUE BOARD THROUGH CHAIRMAN AND OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
2(63), 22, 23, 24-B, 25(5), 43, 44, 47, 68, 76, 78, 79		 2017 PTD 1025
Sindh Revenue Board Appellate Tribunal 2017 ASSISTANT COMMISSIONER, UNIT-4, SRB.
Vs
M/S. OPTIMUS CAPITAL MANAGEMENT (PVT.) LIMITED. 		Sindh Sales Tax on Services Act (II of 2011)
Serial No. 3 of 43, 43(6)(d), 43(5), 43(8), 43(11), 43(12)		 2017 PTD 2108
Sindh Revenue Board Appellate Tribunal 2017 M/S. RESOURCE MARKETING CONSULTANTS
Vs
ASSISTANT COMMISSIONER (UNIT-16), SRB, KARACHI. 		Sindh Sales Tax on Services Act (II of 2011)
43, 44		 2017 PTCL 613
Sindh High Court 2017 PAKISTAN INTERNATIONAL FREIGHT OF FORWARD ASSOCIATION
Vs
PROVINCE OF SINDH AND OTHERS 		Sindh Sales Tax Ordinance (VIII of 2000)
3		 2017 PTD 1
Lahore High Court, Multan Bench, Multan 2017 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
Supreme Court of Pakistan 2017 SINDH REVENUE BOARD THROUGH CHAIRMAN GOVERNMENT OF SINDH AND ANOTHER
Vs
THE CIVIL AVIATION AUTHORITY OF PAKISTAN THROUGH AIRPORT MANAGER 		Sindh Sales Tax on Services Act (II of 2011)
2(5), 2(6), 2(7), 2(79), 3 & Second Schedule
(2020)122 TAX 467
2017 SCMR 1344
Appellate Tribunal Inland Revenue 2017 M/S. RESOURCE MARKETING CONSULTANTS
Vs
ASSISTANT COMMISSIONER (UNIT-16), SRB, KARACHI. 		Sindh Sales Tax on Services Act (II of 2011)
43, 44
2017 PTCL 613
Sindh High Court 2016 PAKISTAN INTERNATIONAL FREIGHT FORWARDERS ASSN and others
Vs
PROVINCE OF SINDII and ors. 		Sindh Sales Tax on Services Act (II of 2011)
2(47), 2(80), Part B of the Second Schedule
(2016)114 TAX 413
Lahore High Court 2016 M/s. Amina Z. Beauty Salon
Vs
Federation of Pakistan etc. 		Punjab Sales Tax on Services (Enforcement) Rules, 2014
6		 2016 PTD 654
Supreme Court of Pakistan 2016 Habib Safe Deposit Vault (Private) Ltd.
Vs
The Province of Sindh through Secretary Finance and others 		Sindh Sales Tax on Services Act (II of 2011)
3, 5, 8, Clause 79(2) of Second Schedule		 2016 PTD 1180
(2016)113 TAX 61
2016 PTCL 24
2016 SCMR 484
Sindh High Court 2015 MESSRS PAKISTAN TELECOMMUNICATION COMPANY LTD. THROUGH DULY AUTHORIZED ATTORNEY AND OTHERS
Vs
PROVINCE OF SINDH THROUGH SECRETARY, MINISTRY OF FINANCE AND 2 OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
8, 23, 22, 24B, 43, 44, 47, 57, 63, 68, 76, First Schedule, Second Schedule		 2015 PTD 2072
Sindh High Court 2015 HABIB SAFE DEPOSIT VAULT (PVT.) LTD.
Vs
PROVINCE OF SINDH through Secretary Ministry of Revenue and 2 others - 		Sindh Sales Tax on Services Act (II of 2011)
3		 2015 PTD 1863
Sindh High Court 2015 Messrs MARITIME AGENCIES (PVT.) LTD. through Company Secretary,
Vs
ASSISTANT COMMISSIONER-II OF SRB and 2 others 		Sindh Sales Tax on Services Act (II of 2011)
32		 2015 PTD 160
Sindh High Court 2015 Messrs KARACHI TAX BAR ASSOCIATION, KARACHI and 3 others
Vs
PROVINCE OF SINDH through Finance Secretary, Karachi and another 		Sindh Sales Tax on Services Act (II of 2011)
2(35), 3, First Schedule		 2014 PTD 1398
Sindh High Court 2015 AUGERE PAKISTAN (PVT.) LTD. through Authorized Attorney
Vs
PROVINCE OF SINDH through Secretary Ministry of Finance and 4 others 		Sindh Sales Tax on Services Act (II of 2011)
2(97)		 2015 PTD 1340
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
2014 PTCL 24
Sindh High Court 2014 Messrs PAKISTAN MOBILE COMMUNICATIONS LTD
Vs
SINDH REVENUE BOARD through Chairman, Karachi and 2 others 		Sindh Sales Tax on Services Rule, 2011
R. 22(1), 32		 2014 PTD 2048
Sindh High Court 2014 MARITIME AGENCIES (PRIVATE) LTD
Vs
THE ASSISTANT COMMISSIONER-II OF SRB 		Sindh Sales Tax on Services Act (II of 2011)
32(2), 52, 57, 61, 63		 110 TAX 340
Sindh High Court 2014 PAKISTAN MOBILE COMMUNICATION LTD. and others
Vs
SINDH REVENUE BOARD AND OTHERS 		Sindh Sales Tax on Services Act (II of 2011)
22(1)		 110 TAX 259
Sindh High Court 2013 CIVIL AVIATION AUTHORITY OF PAKISTAN through Airport Manager
Vs
SINDH REVENUE BOARD through Chairman and 2 others 		Sindh Sales Tax on Services Act (II of 2011)
3		 2013 PTD 2048
Appellate Tribunal Inland Revenue 2013 KARACHI TAX BAR ASSOCIATION and others
Vs
PROVINCE OF SINDH, through its Finance Secretary, Sindh Assembly Building, Karachi, and Another 		Sindh Sales Tax on Services Act (II of 2011)
2 , 2(63) , 3		 2013 TAX 350
108 TAX 350