Case Laws / Head Notes / Paras
Constitution of Pakistan----Art. 199---Provincial laws on sales tax on services---Constitutional jurisdiction of (Islamabad) High Court---Scope---Constitutional petition filed before the Islamabad High Court---Maintainability---Petitioner-company had carried out cementation works for Oil and Gas Development Company Limited ('OGDCL') under certain contracts and the subject dispute pertains to the sales tax paid by it on the said works--- When the contracts were entered into the requisite notifications, which commenced the imposition of sales tax on services, had not been issued under the four applicable provincial laws, i.e. Sindh Sales Tax on Services Act, 2011, Punjab Sales Tax on Services Act, 2011, Khyber Pakhtunkhwa Finance Act, 2013, and Balochistan Sales Tax on Services Act, 2015---O...
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