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Federal Excise (Judgments)

Court Year Petitioner Law/Section Citation/Ref. View
Federal Tax Ombudsman 2025 NAVEED ANJUM
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
9(1), 10(4)		 2025 PTD 272
Federal Tax Ombudsman 2025 ABDUL HAFEEZ, DIRECTOR and another
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3), 9 , 10		 2025 PTD 244
Federal Tax Ombudsman 2025 SYED REHMAT ALI SHAH
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3),9,10,14(8)		 2025 PTD 116
Peshawar High Court 2024 COMMISSIONER INLAND REVENUE, PESHAWAR ZONE
Vs
MESSRS MANERI INTERNATIONAL TOBACCO COMPANY, DISTRICT SWABI AND ANOTHER 		Federal Excise Act, 2005
29		 2024 PTD 776
Customs Appellate Tribunal, Karachi 2024 Messrs FAF ENTERPRISES, KARACHI
Vs
The PRINCIPAL APPRAISER, MCC OF APPRAISEMENT-JIAP, KARACHI and anothe 		Federal Excise (Amendment) Ordinance, 2011
14(1),14(2)		 2024 PTD 191
Sindh High Court 2024 DEWAN SUGAR MILLS LTD.
Vs
Federation of Pakistan and others 		Federal Excise Act, 2005
45,46,46(1)		 2024 PTD 681
(2022) 126 TAX 293
2022 PTCL 67
Sindh High Court 2024 SHAKEEL AHMED KASANA and others
Vs
FEDERAL TAX OMBUDSMAN through Registrar Federal Tax Ombudsman and others 		Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)
10 & 17		 2024 PTD 1
(2024) 129 TAX 224
Federal Tax Ombudsman 2024 RAHEELA NASEER, ISLAMABAD
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3)(i)(a),9(1),9(2),10(1),10(4)
(2024) 129 TAX 1
Islamabad High Court 2024 ORACLE SYSTEMS PAKISTAN (PRIVATE) LIMITED
Vs
PAKISTAN, through Secretary Revenue and Ex Officio Chairman Federal Board of Revenue, Islamabad and 4 others 		Federal Excise Act, 2005
14		 2024 PTD 105
129 TAX 51
Federal Tax Ombudsman 2024 The SECRETARY, REVENUE DIVISION, ISLAMABAD: In the matter of
Vs
nemo 		Federal Tax Ombudsman Ordinance, 2000
2(3)(i)(a),2(3)(i)(b),2(3)(i)(c),2(3)(ii),9,10		 2024 PTD 86
Supreme Court of Pakistan 2024 Shahtaj Sugar Mills Ltd. & others
Vs
Govt. of Pakistan thr. Secy. Finance, etc(in CA-749/2013) Commissioner Inland Revenue (in CAs 750 to 758 of 2013, 900 of 2014, 918, 943, 944, 946 of 2018 & 1022 of 2019) The Additional Collector (Adjudication) (in CA-945/18) Appellants. Versus Govt. of Pakistan thr. Secretary Finance, etc. (in CA-74 		Federal Excise Act, 2005
3A		 2024 PTD 1238
2024 SCP 244
Inland Revenue Appellate Tribunal 2023 MESSRS PAKISTAN FRUIT JUICE CO. (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, CTO, LAHORE 		Federal Excise Act, 2005
7		 2023 PTD 817
Federal Tax Ombudsman 2023 THE SECRETARY, REVENUE DIVISION, ISLAMABAD: IN THE MATTER OF
Vs
 Federal Tax Ombudsman Ordinance, 2000
2(3)(i)(a)(b),2(3)(ii),9,10		 2023 PTD 1614
Islamabad High Court 2023 JS BANK LIMITED THROUGH DULY AUTHORIZED/ATTORNEY AND OTHERS
Vs
PAKISTAN THROUGH SECRETARY REVENUE AND EX-OFFICIO CHAIRMAN FEDERAL BOARD REVENUE, ISLAMABAD AND OTHERS 		Federal Excise Act, 2005
19(6), 21		 2023 PTD 704
Federal Tax Ombudsman 2023 The SECRETARY, REVENUE DIVISION, ISLAMABAD: In the matter of
Vs
Manzoor Hussain Memon, Advisor Dealing Officer. Mrs. Sarwat Tahira Habib, Senior Advisor, Appraising Officer. (i) Ms. Yasmin Ajani, FCA (ii) Shaham Ahmed, Head of Treasury (iii) Muhammad Farhan Mashkoor, DM (F) 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(3),9,10		 2023 PTD 1352
Federal Service Tribunal 2023 The SECRETARY REVENUE DIVISION, ISLAMABAD: In the matter of
Vs
 Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(3),9(2),10		 2023 PTD 1374
Appellate Tribunal Inland Revenue 2023 ALLIED BANK LIMITED, LAHORE
Vs
THE CIR, LTU, LAHORE 		FEDERAL EXCISE ACT, 2005
2(23), 3, 3(1) 16(1)		 (2023) 128 TAX 27
Appellate Tribunal Inland Revenue 2023 M/S ORACLE SYSTEMS PAKISTAN (PVT) LTD., KARACHI
Vs
COMMISSIONER INLAND REVENUE, UNIT-24, LTU, ISLAMABAD 		Federal Excise Act, 2005
2(12a),2(46),3(1)(d),4(3),8, 2, 2(2),14,19(1),43A,43A(2)		 (2023) 128 TAX 302
Sindh High Court 2023 Syed ABDUL MANAN AND ANOTHER
Vs
The STATE 		Control of Narcotic Substances Act, 1997
9(c)		 2023 SCMR 1816
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE, LAHORE
Vs
SUI NORTHERN GAS PIPELINE LIMITED, LAHORE 		Civil Procedure Code (V of 1908)
2(9)-OrderXX,Rule:1(2)3-OrderXLIRule:3031		 2023 PTCL 497
(2023) 127 TAX 9
Islamabad High Court 2023 PAKISTAN TELEVISION CORPORATION THROUGH COMPANY SECRETARY
Vs
COMMISSIONER INLAND REVENUE (AUDIT-V), LARGE TAXPAYERS OFFICE AND 4 OTHERS 		Federal Excise Act, 2005
2(12a),34A		 2023 PTD 102
2023 PTCL 448
Appellate Tribunal Inland Revenue 2022 THE CIR, Zone-I, LTU, LAHORE
Vs
M/S ALLIED BANK LIMITED, LAHORE 		Federal Excise Act, 2005
3,7,14,33		 (2022) 125 TAX 269
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 		Federal Excise Act, 2005
First Schedule, Table 1, entry No. 58		 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. 		Federal Excise Act, 2005
12		 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. 		Federal Excise Act, 2005
43		 2022 PTCL 145
Islamabad High Court 2022 M/S PAKISTAN TOBACCO COMPANY LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY, M/O FINANCE, ETC 		Federal Excise Act, 2005
46		 2022 PTD 1574
(2022) 125 TAX 5
2022 PTCL 202
2022 SCMR 1251
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, ZONE II, REGIONAL TAX OFFICE GUJRANWALA
Vs
THE ALLIED STAINLESS STEEL INDUSTRIES, GUJRANWALA 		Federal Excise Act, 2005
14		 2022 PTD 1930
2023 PTCL 687
Lahore High Court 2022 RAZA MOTOR INDUSTRIES
Vs
THE FEDERATION OF PAKISTAN, ETC. 		Federal Excise Act, 2005
45, 46		 2022 PTD 19
(2021) 124 TAX 567
2022 PTCL 28
Federal Tax Ombudsman 2022 MESSRS SPRINT OIL AND GAS SERVICE, FZC
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance (XXXV of 2000)
2(3), 10, 10(1)		 2022 PTD 80
Federal Tax Ombudsman 2022 ALAMGIR KHAN FEROZE
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3)		 2022 PTD 1297
Federal Tax Ombudsman 2022 JEHANZEBKHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3)(ii), 10		 2022 PTD 1202
Sindh High Court 2022 PAKISTAN MOBILE COMMUNICATIONS LTD. THROUGH AUTHORIZED OFFICER AND OTHERS
Vs
PAKISTAN / FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY FINANCE AND OTHERS 		Federal Excise Act (VII of 2005)
3, First Schedule, Table II, Item 6A		 2022 PTD 266
(2022) 125 TAX 401
2022 PTCL 636
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 		Federal Excise Act, 2005
7		 2022 PTD 171
(2022) 126 TAX 88
Lahore High Court 2022 ROMEX INTERNATIONAL
Vs
THE FEDERATION OF PAKISTAN, ETC 		Federal Excise Act, 2005
33(1A)		 2022 PTD 760
(2022)125 TAX 370
Lahore High Court 2021 COMMISSIONER INLAND REVENUE
Vs
MESSRS SAMSOL INTERNATIONAL (PVT.) LTD. AND OTHERS 		Federal Excise Act, 2005
34A		 2021 PTD 155
(2021) 124 TAX 540
Sindh High Court 2021 COMMISSIONER OF INLAND REVENUE, ZONE1, LTU, KARACHI
Vs
MESSRS INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN (IDBP), KARACHI 		Federal Excise Act, 2005
34		 2021 PTD 609
(2021) 123 TAX 438
Sindh High Court 2021 M/S ADAMJEE INSURANCE COMPANY LIMITED THROUGH DEPUTY GENERAL MANAGER AND 5 OTHERS
Vs
THE ASSISTANT COLLECTOR (P&A) GOVERNMENT OF PAKISTAN AND 2 OTHERS 		Federal Excise Act, 2005
3, 10, 14, 41		 2021 PTD 281
Sindh High Court 2021 S.M. ALI ZAMAN GARDEZI AND ANOTHERVSFEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE DIVISION) AND OTHERS
Vs
 Federal Tax Ombudsman Ordinance, 2000
9,10		 2021 PTD 1788
Appellate Tribunal Inland Revenue 2021 MESSRS UNITED INDUSTRIES LTD. LAHORE
Vs
THE COMMISSIONER INLAND REVENUE. LTU, LAHORE 		Federal Excise Act, 2005
7,44		 2021 PTD 150
Islamabad High Court 2021 MEENA MUNAWAR KHAN
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Federal Excise Act, 2005
16		 2021 PTD 407
(2020) 122 TAX 386
Appellate Tribunal Inland Revenue 2021 THE BANK OF PUNJAB, LAHOREVSTHE CIR, LTU, LAHORETHE CIR, LTU, LAHOREVSTHE BANK OF PUNJAB, LAHORE
Vs
 Federal Excise Act, 2005
2(23),3,3(1),16(1)		 2021 PTD 598
(2020) 122 TAX 71
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
Federal Tax Ombudsman 2020 null
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD: IN THE MATTER OF 		Federal Tax Ombudsman Ordinance, 2000
2(3),9,10(4)		 2020 PTD 654
Federal Tax Ombudsman 2020 null
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD: 		Customs Act, 1969
Preamble,7,156(1)(8),156(1)(89)		 2020 PTD 687
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
2020 PTCL 590
2020 SCMR 420
Federal Tax Ombudsman 2020 M/s. Shah Sons Pakistan (Pvt.) Ltd.
Vs
The Secretary, Revenue Division, Islamabad 		Establishment Of Office Of Federal Tax Ombudsman Ordinance, 2000
9(2)(A), 2(3) & 10		 2020 PTD 1029
Supreme Court of Pakistan 2020 MESSRS AL-KHAIR GADOON LTD.
Vs
THE APPELLATE TRIBUNAL AND OTHERS 		Central Excise Act (I of 1944)
3, 4, 4(1)(2), 9, 35		 2020 PTD 18
Islamabad High Court 2019 COMMISSIONER INLAND REVENUE (LEGAL)
Vs
M/S. PAKISTAN TELECOMMUNICATION COMPANY LIMITED 		Federal Excise Act, 2005
3,7		 2019 PTD 1668
Federal Tax Ombudsman 2019 SAJJAD AHMED
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(3)(b)(ii), 9(2)(b), 10(1)(4		 2019 PTD 1198
Islamabad High Court 2019 ISLAMABAD CLUB, ISLAMABAD THROUGH SECRETARY
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD AND 2 OTHERS 		Federal Excise Act, 2005
3, 16, 42		 2019 PTD 1589
(2020) 121 TAX 231
2020 PLJ 1
Federal Tax Ombudsman 2019 FARYAL KHAN
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
9, 10, 10(1), 22		 2019 PTD 1902
Federal Tax Ombudsman 2019 ZEESHAN SHAHID
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(3), 9, 9(1), 10, 10(1)(4), 122(3), 122(3)(b), 177		 2019 PTD 1996
Supreme Court of Pakistan 2019 MESSRS PAKISTAN TELEVISION CORPORATION LIMITED
Vs
COMMISSIONER INLAND REVENUE (LEGAL) LTU, ISLAMABAD AND OTHERS 		Federal Excise Act, 2005
2(23), 3, First ScheduleTable II		 2019 PTD 484
Federal Tax Ombudsman 2019 WAHEED SHAHZAD BUTT
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
9(2)(a), 10		 2019 PTD 141
Peshawar High Court 2019 MESSRS GAS MASTERS CNG STATION
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(3), 3, 9		 2019 PTD 25
Supreme Court of Pakistan 2018 ALNOOR SUGAR MILLS LIMITED AND ANOTHERVS FEDERATION OF PAKISTAN AND OTHERS
Vs
 Central Excise and Salt Act, (I of 1944)
3,12A,12A(1)		 2018 PTD 2082
(2019) 119 TAX 217
2019 PTCL 337
2018 SCMR 1792
Appellate Tribunal Inland Revenue 2018 MESSRS J & P COATS PAKISTAN (PVT.) LTD., KARACHI AND ANOTHERVS C.I.R., Zone-I, LTU, KARACHI AND ANOTHER
Vs
 Federal Excise Act, 2005
3,8,19,33(2)		 2018 PTD 359
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2018 AIRBLUE LIMITED (--Appellant)VSCOMMISSIONER INLAND REVENUE. Zone-I, LARGE TAXPAYER UNIT, ISLAMABAD (--Respondent)
Vs
 Federal Excise Act, 2005
3,14,14(1),42B		 2018 PTD 2287
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, Zone-II, KARACHI
Vs
M/S. SECURITY LEASING CORPORATION LIMITED, KARACHI 		Federal Excise Act, 2005
14(1),		 2018 PTD 1391
Islamabad High Court 2018 COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD
Vs
M/S. WITRIBE, ISLAMABAD 		Federal Excise Act, 2005
3,7,14(1),16,34A,Sched,		 2018 PTD 1413
2020 PTCL 582
Peshawar High Court 2018 CHIEF COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE
Vs
M/S CHERAT CEMENT COMPANY LTD, THROUGH ITS CHIEF EXECUTIVE & 2 OTHERS 		Federal Tax Ombudsman Ordinance, 2000
2(8),9(2),32		 2018 PTD 1617
(2018) 118 TAX 339
2018 PTCL 325
Appellate Tribunal Inland Revenue 2017 M/S. BANK ISLAMI PAKISTAN LTD., KARACHI
Vs
The C.I.R., AUDIT UNIT-4 Zone-II, LTU, KARACHI 		Federal Excise Act, 2005
36,37		 2017 PTD 1517
(2017) 117 TAX 90
Islamabad High Court 2017 M/S. TELENOR PAKISTAN (PVT.) LTD.,
Vs
FEDERATION OF PAKISTAN AND 4 OTHERS 		Federal Excise Act, 2005
3,7, Schedule		 2017 PTD 2269
Sindh High Court 2017 THE COLLECTOR, MODEL CUSTOMS COLLECTORATE & 2 OTHERS
Vs
M/S. NAVEENA INDUSTRIES LTD. & OTHERS 		Federal Excise Act, 2005
41		 2017 PTD 2123
Sindh High Court 2017 MESSRS KASB BANK LIMITED THROUGH MUHAMMAD ALI, HEAD OF FINANCIAL REPORTING TAX
Vs
DEPUTY COMMISSIONER INLAND REVENUE AND 3 OTHERS 		Federal Excise Act, 2005
33		 2017 PTD 1122
(2018) 118 TAX 296
Federal Tax Ombudsman 2016 PETITIONERS: MUHAMMAD TARIQ
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3)(ii), 10, 10(4)		 2016 PTD 2104
Inland Revenue Appellate Tribunal 2016 GARDEN TOWN, PHASE-II, GUJRANWALA
Vs
COMMISSIONER INLAND REVENUE, R.T.O., GUJRANWALA 		Federal Excise Act, 2005
4, 8, 14, 19(1)		 2016 PTD 2362
Federal Tax Ombudsman 2015 QASIM HUSSAIN ALI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3),10(1)(4)		 2015 PTD 1335
(2015) 113 TAX 56
Federal Tax Ombudsman 2015 Messrs H.H. BROTHERS, LAHORE
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
9(2)(a),14(8),32,10(3)		 2015 PTD 215
Sindh High Court 2015 RAZA FECTO TRACTORS (PVT.) LTD
Vs
FEDERATION OF PAKISTAN and others 		Federal Tax Ombudsman Ordinance, 2000
32		 2015 PTD 438
2015 PTCL 627
Inland Revenue Appellate Tribunal 2015 Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD
Vs
C.I.R., L.T.U., ISLAMABAD 		Federal Excise Act, 2005
3(1), 2(21a), 7, 16(1), 36(1), First Sched: Table-II, Entry No.6-7		 2015 PTD 1370
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
Federal Tax Ombudsman 2015 INAMULLAH
Vs
SECRETARY, REVENUE DIVISION, Islamabad court 		Federal Tax Ombudsman Ordinance, 2000
10(1),2(3),10(4),9(2)(a)		 2015 PTD 2279
(2015) 113 TAX 30
Supreme Court of Pakistan 2015 DEPUTY DIRECTORCOLLECTOR CUSTOMS INTELLIGENCE AND INVESTIGATION, PESHAWAR
Vs
FARMAN ALI and others 		Central Excise Act, (I of 1944)
9A,9A(6),13,13(1),13(6),13(8),13(10),13( 11)		 2015 PTD 1457
Federal Tax Ombudsman 2015 Syed AMJAD ALI SHAH
Vs
SECRETARY REVENUE DIVISION ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
10(1),16,32(1)		 2015 PTD 1765.
Inland Revenue Appellate Tribunal 2015 MS. PAUL LEATHER INDUSTRIES, Lahore
Vs
C.I.R., ZONEX, R.T.O., Lahore 		Sales Tax Act, 1990
11,13,25,33,33(11),33(11c),34,36(1),38,3 6(1),45A		 2015 PTD 1438
Sindh High Court 2015 RISHAD CHOUDRI and others
Vs
CANTONMENT BOARD, KARACHI through Chief Executive and others 		Cantonments Act (II of 1924
77,99(2)(b),259		 2014 PTD 136
2014 PLD 1
Inland Revenue Appellate Tribunal 2014 PETITIONERS: C.I.R., ZONE-I, LTU, KARACHI
Vs
RESPONDENTS: MESSRS KARACHI PORT TRUST, KARACHI 		Federal Excise Act, 2005
2(1), 2(12a), 2(20), 14, 14(1), 34, 46		 2014 PTD 1428
Inland Revenue Appellate Tribunal 2014
Vs
 Federal Excise Act, 2005
2 (45), 2(46)(g), 3A, 10(a), 12(5), 14(2), 42		 2014 PTD 1078
Sindh High Court 2014 PETITIONERS: COMMISSIONER INLAND REVENUE, ZONE-V, LARGE TAXPAYER, KARACHI
Vs
RESPONDENTS: MESSRS FARAN SUGAR MILLS LTD., KARACHI 		Federal Excise Act, 2005
3A, 12(5), 12(1), 34-A		 2014 PTD 999
Islamabad High Court 2014 WARID TELECOM (PVT.) LTD. and others
Vs
FEDERATION OF PAKISTAN and others 		Federal Excise Act, 2005
2(21a), 3(1)(d), 7		 2014 PTD 752
Inland Revenue Appellate Tribunal 2014 Messrs PAKISTAN BEVERAGE LTD., KARACHI
Vs
DCIR-09 AUDIT DIVISION-II, LTU 		Federal Excise Act, 2005
19(1), 2(12a)		 2014 PTD 347
Sindh High Court 2014 Messrs CITIBANK NA
Vs
COMMISSIONER INLAND REVENUE and another 		Federal Excise Act, 2005
8, 9, 2(16a), 2(23), 34A(5)		 2014 PTD 284
Inland Revenue Appellate Tribunal 2014 Messrs HUDA SUGAR MILLS LIMITED, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD---Respondent 		Federal Excise Act, 2005
14(1), 8, 19(1)		 2014 PTD 1698
Lahore High Court 2014 D.G. KHAN CEMENT COMPANY LTD., through Chief Financial Officer and another
Vs
PROVINCE OF PUNJAB through Chief Secretary and 3 others 		Excise Duty On Minerals (Labour Welfare) Act, 1967
3,10		 2014 PTD 478
Appellate Tribunal Inland Revenue 2013 The CIR, RTO 1, Lahore
Vs
M/S Heaven Engineering Lahore 		Sales Tax Act, 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 M/s. S.H.V. Energy Pakistan (Pvt) Ltd., 52, Margalla Road, F-8/2, Islamabad.
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, 		Sales Tax Act, 1990
36,36(1),36(2),36(3),74,33,11(2)
2013 PDS 1671
Appellate Tribunal Inland Revenue 2013 M/s. Agha Jee Printers, 12-D, Bewal Plaza, Fazle Haq Road, Blue Area, Islamabad
Vs
Commissioner Inland Revenue, R.T.O., Islamabad 		Sales Tax Act (VII of 1990)
2 , 2(16)
2013 PDS 1676
Appellate Tribunal Inland Revenue 2013 PETITIONERS: CIR, RTO, ISLAMABAD
Vs
RESPONDENTS: MESSRS DAZZLE GLASS (PVT.) LTD., ISLAMABAD 		Federal Excise Act, 2005
3A, 4, 8, 19		 2013 PTD 1723
Sindh High Court 2013 Syed NUSRAT NASIR
Vs
FEDERATION OF PAKISTAN through Secretary and 3 others 		Federal Tax Ombudsman Ordinance, 2000
10,9		 2013 PTD 486
108 TAX 414
Sindh High Court 2013 SYED NUSRAT NASIR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY & 3 OTHERS 		Federal Tax Ombudsman Ordinance, 2000
2(1),3(2),9,9(1),9(2),10,13,14,32		 2013 PTD 486
Federal Tax Ombudsman 2013 MESSRS IMPEX AGENCIES, KARACHI
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
9		 2013 PTD 1331
Federal Tax Ombudsman 2012 SHAHID MUHAMMAD SWABI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
10		 2012 PTD 1513
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INLAND REVENUE, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, (APPEALS-I), ISLAMABAD and 2 others 		Federal Excise Act, 2005
4A		 2012 PTD 459
Appellate Tribunal Inland Revenue 2012 Messrs ADAM SUGAR MILLS LTD., BAHAWALNAGAR
Vs
COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN and others 		Central Excise Act, (I of 1944)
3,9,18		 2012 PTD 1950
Federal Tax Ombudsman 2012 MUHAMMAD YASIN BUTT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
9		 2012 PTD 491
Sindh High Court 2012 PAKISTAN TELECOMMUNICATION COMPANY LTD
Vs
DEPARTMENT OF EXCISE OF TAXATION 		Constitution of Pakistan, 1973
199		 2012 PTD 1522
Lahore High Court 2012 PAKISTAN ENGINEERING CONGRESS, LAHORE through President
Vs
DIRECTOR, EXCISE AND TAXATION, LAHORE 		West Pakistan Urban Immovable Property Tax Act, 1958
3,4(d),4(f),24,Cl.(ii)		 2012 PTD 1220
Islamabad High Court 2012 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD
Vs
Messrs ISLAMABAD PUBLICATIONS (PVT.) LTD 		Income Tax Ordinance, 1979
136		 2012 PTD 1136
Appellate Tribunal Inland Revenue 2012 MESSRS COCA-COLA BEVERAGES PAKISTAN LIMITED, MULTAN
Vs
COLLECTOR OF SALES TAX, MULTAN 		Federal Excise Act, 2005
12(4)		 2012 PTD 278
Appellate Tribunal Inland Revenue 2012 Messrs HABIB QATAR INTERNATIONAL EXCHANGE PAK (PVT.) LTD.KARACHI
Vs
COLLECTOR OF CUSTOMS SALES TAX and FEDERAL EXCISE (APPEAL), KARACHI 		Federal Excise Act, 2005
3(1)(d),3(5)(c),2(23),2(17),4,14,16,19&F irstSched,S.No.9		 2012 PTD 144
105 TAX 517
Federal Tax Ombudsman 2012 Messrs B.F.J. ENTERPRISES, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Excise Act, 2005
5		 2012 PTD 150
105 TAX 23
Supreme Court of Pakistan 2012 Messrs C.M. PAK. LTD
Vs
ADDITIONAL COMMISSIONER, INLAND REVENUE, ISLAMABAD and others 		Federal Excise Act, 2005
3(1)(d),34A		 2012 PTD 831
Appellate Tribunal Inland Revenue 2012 AIZAD BEVERAGE INDUSTRIES (PVT.) LTD.UMUNDARI ROAD, FAISALABAD
Vs
ADDITIONAL COLLECTOR EXCISE, FAISALABAD 		Central Excise Act, (I of 1944)
4		 2012 PTD 1252
Appellate Tribunal Inland Revenue 2012 Messrs HABIB METROPOLITAN BANK, KARACHI
Vs
COLLECTOR OF SALES TAX, FEDERAL EXCISE (APPEAL), KARACHI 		Federal Excise Act, 2005
3,4,8,19		 2012 PTD 954
Federal Tax Ombudsman 2012 Messrs M.YAHYA M. YOUSAF BARI
Vs
SECRETARY, REVENUE DIVISION, GOVERNMENT OF PAKISTAN ISLAMABAD 		Federal Excise Act, 2005
3		 2012 PTD 457
Appellate Tribunal Inland Revenue 2012 Messrs ATTOCK REFINERY LTD., RAWALPINDI
Vs
COMMISSIONER INLAND REVENUE, (AUDIT), L.T.U., ISLAMABAD and 2 others 		Federal Excise Act, 2005
3		 2012 PTD 442
Lahore High Court 2011 Brother sUGAR MILLS LTD
Vs
GOVERNMENT OF PAKISTAN 		Federal Excise Act, 2005
3A		 2011 PTD 2465
(2011) 104 TAX 403
2012 PTCL 269
Lahore High Court 2011 BROTHER SUGAR MILLS LTD. through General Manager Finance
Vs
GOVERNMENT OF PAKISTAN through Secretary Finance, Islamabad and 8 others
2011 PTD 2465
Appellate Tribunal Inland Revenue 2011 Messrs ASKARI CEMENT LIMITED, WAH
Vs
COLLECTOR CENTRAL EXCISE, RAWALPINDI 		Central Excise Act, (I of 1944)
3,3B,4,36		 2011 PTD 228
Appellate Tribunal Inland Revenue 2011 Messrs ASKARI CEMENT LIMITED, WAH
Vs
COLLECTOR CENTRAL EXCISE, RAWALPINDI 		Central Excise Act, (I of 1944)
4		 2011 PTD 228
(2011) 103 TAX 49
Appellate Tribunal Inland Revenue 2011 Messrs FALETTIS HOTEL, LAHORE
Vs
COLLECTOR OF SALES TAX and CENTRAL EXCISE, CUSTOMS, LAHORE 		Central Excise Act, (I of 1944)
2		 2011 PTD 1199
Appellate Tribunal Inland Revenue 2011 Messrs GOLDEN LUBRICANT, MULTAN
Vs
COMMISSIONER C&E INLAND REVENUE (RTO), MULTAN 		Federal Excise Act, 2005
12		 2011 PTD 857
Appellate Tribunal Inland Revenue 2011 Messrs KAY CHEMIST, KARACHI
Vs
COLLECTOR OF CUSTOMS, CENTRAL EXCISE and SALES TAX (APPEAL), KARACHI 		Central Excise Rules, 1944
197		 2011 PTD 408
Karachi High Court 2010 COLLECTOR OF SALES TAX AND FEDERAL EXCISE, LARGE TAXPAYER UNIT, KARACHI
Vs
Messrs PAKISTAN STATE OIL CO. LTD., KARACHI 		Federal Excise Act, 2005
34(3)		 2010 PTD 808
2010 PTCL 856
Federal Tax Ombudsman 2010
Vs
 Central Excise Act (1 of 1944)
3(1)		 2010 PTD 635
Sindh High Court 2010 STATE LIFE INSURANCE CORPORATION OF PAKISTAN through Divisional Head (Law)
Vs
COLLECTOR OF SALES TAX AND CENTRAL EXCISE, GOVERNMENT OF PAKISTAN, COLLECTORATE OF SALES TAX AND EXCISE (EAST), KARACHI 		Central Excise Act, (I of 1944)
FirstSched		 2010 PTD 1203
Appellate Tribunal Inland Revenue 2010
Vs
 Central Excise Act, (I of 1944)
4,4(2),3		 2010 PTD 1014
Appellate Tribunal Inland Revenue 2010
Vs
 Central Excise Act, (I of 1944)
358)5)		 2010 PTD 1871
Lahore High Court 2009 FARHAN-UD-DIN
Vs
PAKISTAN TELECOMMUNICATION COMPANY LTD 		Federal Excise Act, 2005
7		 2009 PTD 519
Federal Tax Ombudsman 2008 Messrs B.P. INDUSTRIES (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2,2(3),9,9(2)		 2008 PTD 1162
Supreme Court of Pakistan 2007 Messrs ASHRAF SUGAR MILLS LTD., and another
Vs
GOVERNMENT OF PAKISTAN and others 		Central Excise Act, (I of 1944)
12A		 2007 PTD 2303
Appellate Tribunal Inland Revenue 2007
Vs
 Central Excise Act, (I of 1944)
3,3(b),10(3),2(8),15		 2007 PTD 1600
2007 PTCL 368
Appellate Tribunal Inland Revenue 2007
Vs
 Central Excise Act, (I of 1944)
3		 2007 PTD 1600
2007 PTCL 368
Lahore High Court 2007 Messrs SHAFI SONS ENGINEERING (PVT.) LTD., LAHORE
Vs
COLLECTOR (APPEALS) CUSTOMS, EXCISE & SALES TAX, LAHORE and another 		Central Excise Act, (I of 1944)
3B,3		 2007 PTD 486
Lahore High Court 2007 Messrs SHAFI SONS ENGINEERING (PVT.) LTD.
Vs
COLLECTOR (APPEALS) CUSTOMS, EXCISE & SALES TAX and others 		Central Excise Act, (I of 1944)
3		 2007 PTD 486
2007 PTCL 593
Supreme Court of Pakistan 2007 PAKISTAN TOBACCO COMPANY LIMITED, ISLAMABAD
Vs
ADDITIONAL COLLECTOR, CENTRAL EXCISE, GUJRANWALA 		Central Excise Act, (I of 1944)
3		 2007 PTD 1454
(2007) 96 TAX 61
Appellate Tribunal Inland Revenue 2007
Vs
 Central Excise Act, (I of 1944)
4(1),14		 2007 PTD 1728
(2007) 95 TAX 125
Appellate Tribunal Inland Revenue 2007
Vs
 Central Excise Act, (I of 1944)
3		 2007 PTD 1600
2007 PTCL 368
Supreme Court of Pakistan 2007 PAKISTAN TOBACCO COMPANY LIMITED, ISLAMABAD
Vs
ADDITIONAL COLLECTOR CENTRAL EXCISE, GUJRANWALA 		Central Excise Act, (I of 1944)
3		 2007 PTD 1454
2008 PTCL 57
2007 SCMR 1139
Lahore High Court 2007 Messrs SHAFI SONS ENGINEERING (PVT.) LTD., LAHORE
Vs
COLLECTOR (APPEALS) CUSTOMS, EXCISE & SALES TAX, LAHORE and another 		Central Excise Act, (I of 1944)
3B,3		 2007 PTD 486
Lahore High Court 2007 Messrs SHAFI SONS ENGINEERING (PVT.) LTD.
Vs
COLLECTOR (APPEALS) CUSTOMS, EXCISE & SALES TAX and others 		Central Excise Act, (I of 1944)
3		 2007 PTD 486
2007 PTCL 593
Federal Tax Ombudsman 2007 Messrs PAKISTAN FRUIT JUICE CO. (PVT.) LTD.
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Federal Excise Act, 2005
35		 2007 PTD 415
Supreme Court of Pakistan 2007 INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN Vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others Civil Appeal No.516 of 2002 INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN Vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others Civil Appeal No.934 of 2002 ICC
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others Civil Appeals Nos.24102423 of 2005 FEDERATION OF PAKISTAN and others Vs GUL AHMAD TEXTILE MILLS LTD. and others (On appeal from the judgment and order of High Court of Sindh, Karachi passed in C.Ps. Nos. 462, 780, 2289/93, 		Central Excise Act, (I of 1944)
2		 2007 PTD 67
2007 PTCL 114
2007 CLD 1
2007 PLD 33
Supreme Court of Pakistan 2007 FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others vs Haji MUHAMMAD SADIQ and others Civil Appeals Nos.2707-2717 of 2001 INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others Civil Appeal No.516
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others Civil Appeals Nos.2410-2423 of 2005 FEDERATION OF PAKISTAN and others vs GUL AHMAD TEXTILE MILLS LTD. and others (On appeal from the judgment and order of High Court of Sindh, Karachi passed in C.Ps. Nos. 462, 78 		Central Excise Act, (I of 1944)
2,2(20),3,FirstSched,3C(1)(b),4(3),7(1)		 2007 PTD 67
(2007) 95 TAX 153
2007 CLD 1
Sindh High Court 2007 Messrs ADAMJEE INSURANCE COMPANY LTD
Vs
COLLECTOR OF CUSTOMS, SALES TAX and CENTRAL EXCISE (ADJUDICATION) KARACHIIII, KARACHI 		Central Excise Act, (I of 1944)
3		 2007 PTD 2
(2007) 95 TAX 267
2007 PTCL 414
Supreme Court of Pakistan 2007 PAKISTAN THROUGH SECRETARY FINANCE & OTHERS
Vs
: 		Central Excise Act, (I of 1944)
4(2)		 2007 PTD 1656
(2007) 96 TAX 139
2007 SCMR 1367
Lahore High Court 2006 Messrs WAK Limited, Multan Road
Vs
Collector of Customs, Central Excise and Sales Tax (Adjudication), Lahore 		Central Excise Act, (I of 1944)
3,3B,4(1),36A		 2007 PTD 1828
(2007) 95 TAX 150
Supreme Court of Pakistan 2006 PAKISTAN TOBACCO COMPANY LIMITED, ISLAMABAD
Vs
ADDITIONAL COLLECTOR CENTRAL EXCISE, GUJRANWALA 		Central Excise Act, (I of 1944)
3		 2007 PTD 1454
2008 PTCL 57
2007 SCMR 1139
Supreme Court of Pakistan 2006 PAKISTAN TOBACCO COMPANY LIMITED, ISLAMABAD
Vs
ADDITIONAL COLLECTOR, CENTRAL EXCISE, GUJRANWALA 		Central Excise Act, (I of 1944)
3		 2007 PTD 1454
(2007) 96 TAX 61
Sindh High Court 2006 NISHAT MILLS LIMITED through Principal Officer, Karachi
Vs
GOVERNMENT OF PAKISTAN through Ministry of Law, Justice and Human Rights, Islamabad and 4 others 		Federal Tax Ombudsman Ordinance, 2000
32		 2006 PTD 1396
Sindh High Court 2006 NISHAT MILLS LIMITED through Principal Officer, Karachi
Vs
GOVERNMENT OF PAKISTAN through Ministry of Law, Justice and Human Rights, Islamabad and 4 others 		Federal Tax Ombudsman Ordinance, 2000
32		 2006 PTD 1396
2006 PTCL 473
Supreme Court of Pakistan 2006 SUPER CAN ORANGI TOWN, KARACHI
Vs
CUSTOMS EXCISE and SALES TAX, APPELLATE TRIBUNAL KARACHI, BENCHI 		Central Excise Act, (I of 1944)
2		 2006 PTD 2627
(2006) 93 TAX 56
2007 PTCL 251
2006 SCMR 1970
Supreme Court of Pakistan 2006 GOVERNMENT OF PAKISTAN
Vs
SANDOZ (PAKISTAN) LIMITED, KARACHI 		Central Excise Act, (I of 1944)
3		 2006 PTD 2222
2007 PTCL 294
2006 SCMR 1403
Sindh High Court 2006 MEHRAN METAL CONTAINERS (PVT.) LTD. KARACHI, through Director
Vs
COLLECTOR OF SALES TAX and CENTRAL EXCISE (EAST) GOVERNMENT OF PAKISTAN, KARACHI and 2 others 		Central Excise Act, (I of 1944)
4		 2006 PTD 2194
Appellate Tribunal Inland Revenue 2006
Vs
 Central Excise Rules, 1944
6		 2006 PTD 1238
Appellate Tribunal Inland Revenue 2006
Vs
 Central Excise Act, (I of 1944)
2		 2006 PTD 1056
Appellate Tribunal Inland Revenue 2006
Vs
 Central Excise Act, (I of 1944)
4		 2006 PTD 955
Sindh High Court 2006 Messrs SIMPSON WIRE (PVT.) LTD., KARACHI
Vs
OLLECTOR OF CUSTOM, SALES TAX and CENTRAL EXCISE (ADJUDICATION), KARACHIIII, KARACHI and 2 others 		Central Excise Act, (I of 1944)
4		 2006 PTD 700
Sindh High Court 2006 COLLECTORATE OF CENTRAL EXCISE, KARACHI and others
Vs
Syed MUZAKKAR HUSSAIN and others 		Central Excise Act, (I of 1944)
40		 2006 PTD 219
Lahore High Court 2006 Mian MUHAMMAD MUNAWAR
Vs
PROVINCE OF THE PUNJAB 		Central Excise Act, (I of 1944)
12		 2006 PTD 144
Lahore High Court 2006 COLLECTOR OF CENTRAL EXCISE and SALES TAX,
Vs
Messrs DECSON ENGINEERING LTD., 		Central Excise Act, (I of 1944)
3		 2006 PTD 135
Lahore High Court 2006
Vs
2006 PTD 54
Lahore High Court 2006 IJAZ AHMAD CHAUDHRY, J
Vs
Messrs MULTAN BEVERAGE (PVT.) LTD and others 		Central Excise Act, (I of 1944)
3		 2006 PTD 54
2005 PTCL 700
Lahore High Court 2006 COLLECTOR OF SALES TAX and CENTRAL EXCISE
Vs
COCA COLA EXPORT CORPORATION 		Central Excise Act, (I of 1944)
4		 2006 PTD 319
Supreme Court of Pakistan 2004 C. J. Nazim Hussain Siddiqui, Mr. Justice Abdul Hameed Dogar and Mr. Justice Faqir Muhammad Khokhar.
Vs
Federation of Pakistan and others 		Income Tax Ordinance (XLIX of 2001)
236, Schedule 1st Part IV Division V		 2004 PTD 3032
(2005)91 TAX 1
2005 PTCL 1
Federal Tax Ombudsman 2003 Messrs GHARIBWAL CEMENT LTD.,
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Central Excise Act, (I of 1944)
3		 2003 PTD 2872
Appellate Tribunal Inland Revenue 2003
Vs
 Central Excise Act, (I of 1944)
22		 2003 PTD 2562
Appellate Tribunal Inland Revenue 2003
Vs
 Central Excise Act, (I of 1944)
2		 2003 PTD 1931
Supreme Court of Pakistan 2003 MESSRS THATTA CEMENT COMPANY, THATTA
Vs
KARACHI BENCH, KARACHI 		Central Excise Rules, 1944
10		 2003 PTD 1899
Lahore High Court 2003 COLLECTOR OF CUSTOMS, FAISALABAD
Vs
MESSRS CRESENT SUGAR MILLS 		Central Excise Act, (I of 1944)
11		 2003 PTD 1855
QUETTA HIGH COURT 2003 MESSRS BALOCHISTAN MINERALS AND OTHERS OILS PRIVATE LIMITED
Vs
FEDERATION OF PAKISTAN 		Central Excise Act, (I of 1944)
3		 2003 PTD 1833
Appellate Tribunal Inland Revenue 2003
Vs
 Central Excise Act, (I of 1944)
4		 2003 PTD 1751
Appellate Tribunal Inland Revenue 2003
Vs
 Central Excise Act, (I of 1944)
9		 2003 PTD 1582
Appellate Tribunal Inland Revenue 2003
Vs
 Central Excise Rules, 1944
192		 2003 PTD 1454
Supreme Court of Pakistan 2003 GOVERNMENT OF PAKISTAN through Additional Secretary, Ministry of Finance, Islamabad
Vs
SANDOZ (PAKISTAN) LIMITED BAHRIA COMPLEX, KARACHI 		Central Excise Act, (I of 1944)
First Sched., Entry No. 4-3		 2003 PTD 1444
Sindh High Court 2003 GUL BOTTLERS (PVT.) LTD. through Executive Director, Sukkur, Sindh
Vs
ADDITIONAL COLLECTORII, CUSTOMS and CENTRAL EXCISE, CUSTOM HOUSE, S.I.T.E. HYDERABAD 		Central Excise Rules, 1944
10		 2003 PTD 1354
Lahore High Court 2003
Vs
 Central Excise Act, (I of 1944)
2, 2(20), 3, 3(1), 3-C(b), 4(3)		 2003 PTD 1017
(2002) 86 TAX 355
Lahore High Court 2003 COLLECTOR OF CENTRAL EXCISE and SALES TAX, PNCA, RAWALPINDI
Vs
PAKISTAN OILFIELD LTD., RAWALPINDI 		Central Excise Act, (I of 1944)
35		 2003 PTD 1006
Federal Tax Ombudsman 2003 PAKCOM LTD., ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Central Excise Act, (I of 1944)
12-A & 3		 2003 PTD 895
Sindh High Court 2003 ASSISTANT COLLECTOR, CUSTOMS and CENTRAL EXCISE, DIVISIONIII, SUKKUR
Vs
MESSRS MARI GAS COMPANY LIMITED 		Central Excise Act, (I of 1944)
36-C & 3-B		 2003 PTD 818
Sindh High Court 2003 ENGRO CHEMICAL PAKISTAN LTD
Vs
ADDITIONAL COLLECTOR OF CUSTOMS 		Central Excise Act, (I of 1944)
36		 2003 PTD 777
Appellate Tribunal Inland Revenue 2003
Vs
 Central Excise Act, (I of 1944)
3		 2003 PTD 173
Supreme Court of Pakistan 2003 PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN ISLAMABAD
Vs
MESSRS LUCKY CEMENT LTD., PESHAWAR 		Central Excise Act, (I of 1944)
2, 2(17) & 4(2)		 2003 PTD 95
Federal Tax Ombudsman 2003 MESSRS AERO ASIA INTERNATIONAL (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION 		Central Excise Act, (I of 1944)
26		 2003 PTD 2355
Federal Tax Ombudsman 2003 MESSRS PAKISTAN MINERAL WATER BOTTLING PLANT, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Central Excise Act, (I of 1944)
3, 3D (3) & 4(2)		 2003 PTD 2867
Appellate Tribunal Inland Revenue 2003
Vs
 Central Excise Act, (I of 1944)
3-B		 2003 PTD 2439
Lahore High Court 2003 MESSRS ATLAS TYRES (PVT.) LIMITED, SHEIKHUPURA
Vs
ADDITIONAL COLLECTOR (ADJUDICATION), COLLECTORATE OF CENTRAL EXCISE, LAHORE AND ANOTHER 		Central Excise Rules, 1944
R. 10		 2003 PTD 1593
(2003) 88 TAX 128
2003 PTCL 728
Peshawar High Court 2003 MESSRS LUCKY CEMENT LIMITED
Vs
C.B.R. AND OTHERS 		Central Excises Act (I of 1944)
4(2) & 2(1)(7)		 2003 PTD 1002
Federal Tax Ombudsman 2002 NATIONAL BEVERAGES (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
9		 2002 PTD 3043
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 2001 Raza Abbass Naqvi and Aijaz Shafi
Vs
Afaq Nabi, Superintendent 		Central Excise Act (I of 1944)
First Sched		 2001 PTD 1799
Supreme Court of Pakistan 2001 COLLECTOR, CENTRAL EXCISE, CUSTOM HOUSE, LAHORE AND OTHERS
Vs
MESSRS RIAZ BOTTLERS (PVT.) LTD., LAHORE AND OTHERS 		Central Excise Act (I of 1944)
4 , 4(2)		 2001 PTD 1854
2004 PTCL 298
Supreme Court of India 2001 PAPER PRODUCTS LTDV
Vs
COMMISSIONER OF CENTRAL EXCISE 		Central Excise Act (I of 1944)
37		 2001 PTD 2253
Lahore High Court 2001 ADIL BEVERAGE COMPANY (PVT.) LTD
Vs
DEPUTY COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS and 2 others 		(Central Excise Rules, 1944)]
Rr 53 & 53B		 2001 PTD 1439