Sales Tax (Judgments)

Sales Tax (Judgments)

Court Year Petitioner Law/Section Citation/Ref. View
Peshawar High Court 2023 THE COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ABBOTTABAD AND ANOTHER
Vs
MESSRS SAIM TRADERS AND ANOTHER
Sales Tax Act (VII of 1990)
3, 3(1)(b), 47, Fifth Schedule
2023 PTD 763
Lahore High Court 2023 COMMISSIONER INLAND REVENUE ZONE-II, RTO, GUJRANWALA
Vs
MESSRS CRYSTAL DISTRIBUTORS, GUJRANWALA
Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 111(1)(d), 122(1), 128(5), 129, 129(1)(a), 132, 132(3)(c), 133, 133(5)
2023 PTD 758
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
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
Inland Revenue Appellate Tribunal 2023 MESSRS KBS STEEL, GUJRANWALA
Vs
THE COMMISSIONER INLAND REVENUE, LTO, LAHORE
Income Tax Ordinance (XLIX of 2001)
35, 111, 111(1)(b), 111(1)(c), 122, 129, 129(1), 129(1)(a), 129(1)(b)
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
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
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
Sindh High Court 2023 WAZIR ALI INDUSTRIES LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS
Sales Tax Act (VII of 1990)
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
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
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
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
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
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
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
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
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 COMMISSIONER INLAND REVENUE, FAISALABAD.
Vs
M/S. ENGINEERS ASSOCIATED PRECAST (PVT.) LTD.
Law: 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
Limitation
2023 PTD 487
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
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS DESCON ENGINEERING LIMITED, LAHORE
Income Tax Ordinance (XLIX of 2001)
120, 122, 122(1), 133, 177
2023 PTD 492
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
Appellate Tribunal Inland Revenue 2023
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
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
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 (VII of 1990)
8(ca), 47, 73
2022 PTD 1776
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 SHAHPOSH GARMENTS, GUJRANWALA
Vs
THE CIR ZONE-II, RTO, GUJRANWALA
Constitution of Pakistan, 1973
13
2022 PTD 187
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
Muhammad Yahya Johar
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
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 ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. (IESCO) AND 3 OTHERS
Vs
COMMISSIONER INLAND REVENUE ISLAMABAD AND OTHERS
Sales Tax Special Procedure Rules, 2007
58H
2022 PTD 765
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
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 MURTAZA, POST OFFICE KHAS RAJOYA, CHINIOT, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD
Income Tax Ordinance (XLIX of 2001)
111, 111(1), 120(1), 122(5A), 122(9)
2022 PTD 653
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 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
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
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 (VII of 1990)
11, 11(2), 25, 25(3), 35, 36, 38, 73(3)
2022 PTD 769
Supreme Court of Pakistan 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 683
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
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
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
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
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
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
126 TAX 153
2022 PTCL 688
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
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
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
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
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
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
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
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
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
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)
74-A
2022 PTD 39
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
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
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
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
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
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
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
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
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
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
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
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
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 Authorised 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
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
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
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
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
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
Lahore High Court 2021 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
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
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
Lahore High Court 2021 ABDUL GHANI
Vs
FEDERATION OF PAKISTAN AND OTHERS
Sales Tax Act (VII of 1990)
11(2)(3)(5)(7), 45-B, 46, 74
2019 PTD 764
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)
Sixth Schedule Entry 151
2021 PTD 1998
Lahore High Court 2021 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
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
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
Inland Revenue Appellate Tribunal 2021 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
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
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
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
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
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
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
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
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
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
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 (VII of 1990)
13, 33(13), 6th, 8th, Schedule
2020 PTD 163
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 THE COMMISSIONER (LEGAL), INLAND REVENUE, REGIONAL TAX OFFICE, HYDERABAD
Vs
MESSRS FATEH TEXTILE MILLS LTD.
Sales Tax Act (VII of 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
Sindh High Court 2020 ASIF IQBAL
Vs
THE STATE
Sales Tax Act (VII of 1990)
33
2020 PTD 237
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
Inland Revenue Appellate Tribunal 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
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 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
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
Sindh High Court 2020 MESSRS OIL AND GAS DEVELOPMENT COMPANY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, LTU, ISLAMABAD AND ANOTHER
Sales Tax Act (VII of 1990)
7, 11, 33A, 34, 34A, 45, 48(1)(b), 71(2)(b)
2020 PTD 1826
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
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 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
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
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
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
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
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
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
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
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
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
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
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
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
Inland Revenue Appellate Tribunal 2019 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
Islamabad High Court 2019 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
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
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
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
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
(a) Sales Tax Act (VII of 1990)---
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.

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

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

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
Lahore High Court 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
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
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

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
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
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 MESSRS PAK GEN POWER LTD. THROUGH SENIOR MANAGER FINANCE
Vs
COMMISSIONER INLAND REVENUE AND 4 OTHERS
Sales Tax Act (VII of 1990)
2, 2(33), 2(41), 2(39), 2(46), 8(2)
2017 PTD 495
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 M/s Pak Gen Power Ltd.
Vs
The Commissioner Inland Revenue, etc.
Sales Tax Act (VII of 1990)
2(33), 2(41), 2(39), 2(46), 7, 8(1), 8(2), 8(3), 47(5)
2017 PTD 495
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
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

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

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

2017 PTD 603
(2017)116 TAX 487
Lahore High Court 2017 MESSRS PAK GEN POWER LTD. THROUGH SENIOR MANAGER FINANCE
Vs
COMMISSIONER INLAND REVENUE AND 4 OTHERS
Sales Tax Act (VII of 1990)
2, 2(33), 2(41), 2(39), 2(46), 8(2)
2017 PTD 495
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
Lahore High Court 2016 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
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
Customs Appellate Tribunal, BENCH-II 2016 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
2016 PTCL 116
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)
11. 11(2), 21(2)
2017 PTD 725
(2016)114 TAX 110
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 Waheed Shahzad Butt
Vs
The Federation of Pakistan and another.
Sales Tax Act (VII of 1990)
47A

(2016)113 TAX 160
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
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
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
Islamabad High Court 2014 Messrs PAKISTAN ORDNANCE 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
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)
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)
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.…Applicant
Vs
CIR, Zone-III, LTU, Lahore.…Respondent
Sales Tax Act (VII of 1990)
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)
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)
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)
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 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
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
Lahore High Court 2012 Messrs 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
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
Sindh High Court 2012 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
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
Federal Excise Act, 2005
12(4)
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
Inland Revenue Appellate Tribunal 2012 MESSRS TIWANA ENTERPRISES, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD
Miss Sumaira Omer, D.R
46
2012 PTD 334
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 COCA-COLA BEVERAGES PAKISTAN LIMITED, MULTAN
Vs
COLLECTOR OF SALES TAX, MULTAN
Sales Tax Act (VII of 1990)
3
2012 PTD 278
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 NAVARTIS PHARMA (PAKISTAN) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Sales Tax Act (VII of 1990)
10, 13
2012 PTD 180
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 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 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
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, 36
2012 PTD 942
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
Inland Revenue Appellate Tribunal 2011 Messrs COLLECTOR OF SALES TAX, MULTAN
Vs
Messrs MUGHEES TEXTILE, MULTAN
Sales Tax Act (VII of 1990)
2(14), 2(37), 7(1), 7(2)(I), 8(1)(D), 25, 26(1), 33, 36(1), 37A, 38, 73, 1021(2)
2011 PTD 791
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
Inland Revenue Appellate Tribunal 2011
Vs
Sales Tax Act (VII of 1990)
45-B
2011 PTD 788
Federal Tax Ombudsman 2011 PETITIONERS: MESSRS TELECOM ENGINEERING AND CONSULTANCY HOUSE (PVT.) LTD., ISLAMABAD
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD
Sales Tax Act (VII of 1990)
3
2011 PTD 2462
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
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
Inland Revenue Appellate Tribunal 2011 Messrs COSY INTERNATIONAL (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX (RTO), FAISALABAD
Sales Tax Act (VII of 1990)
11(4)
2011 PTD 726
Inland Revenue Appellate Tribunal 2011 Messrs YOUSAF SUGAR MILLS
Vs
COLLECTOR SALES TAX AND FEDERAL EXCISE, LTU, LAHORE
Sales Tax Act (VII of 1990)
7, 25
2011 PTD 633
Appellate Tribunal Inland Revenue 2011 Noman Malik, D.R
Vs
ADDITIONAL COLLECTOR OF SALES TAX AND CENTRAL EXCISE, (ADJUDICATION), LAHORE
Sales Tax Act (VII of 1990)
11(2)(4) , 13(2), 34(A), 36, 45
2011 PTD 619
Inland Revenue Appellate Tribunal 2011 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs SHAMSHAD TEXTILE MILLS (PVT.) LIMITED, FAISALABAD
Sales Tax Act (VII of 1990)
10
2011 PTD 543
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 COLLECTOR OF SALES TAX, FAISALABAD
Vs
MIAN GHOUS BUX (PVT.) LTD., FAISALABAD
Sales Tax Act (VII of 1990)
7, 8, 10(4), 11(2), 26, 45-B
2011 PTD 424
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
Inland Revenue Appellate Tribunal 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
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
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
Appellate Tribunal Inland Revenue 2011 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
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
Federal Tax Ombudsman 2011 Messrs TELECOM ENGINEERING AND CONSULTANCY HOUSE (PVT.) LTD., ISLAMABAD
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 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 Inaland 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 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 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 COLLECTOR OF SALES TAX, FAISALABAD
Vs
MIAN GHOUS BUX (PVT.) LTD., FAISALABAD
Sales Tax Act (VII of 1990)
7, 8, 10(4), 11(2), 26, 45-B
2011 PTD 424
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 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
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 Inaland 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 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 COLLECTOR OF SALES TAX, FAISALABAD
Vs
Messrs SHAMSHAD TEXTILE MILLS (PVT.) LIMITED, FAISALABA
Sales Tax Act (VII of 1990)
10
2011 PTD 543
103 TAX 148
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
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
2010 PTD 352
101 TAX 193
2010 PTCL 927
2011 SCMR 1414
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 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 Inaland Revenue 2010 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 Inaland 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
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
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)
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
Lahore High Court 2010 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
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 Inaland 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)
45-B, 45
2011 PTD 788
102 TAX 591
Appellate Tribunal Inaland 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)
2, 2(46) , 3
2011 PTD 795
102 TAX 547
Appellate Tribunal Inaland 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)
2, 2(46) , 3
2011 PTD 795
102 TAX 547
Appellate Tribunal Inaland 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 Inaland 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
Appellate Tribunal Inland Revenue 2010
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
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
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 Inaland 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

2010 PTD 1874
102 TAX 219
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
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
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
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
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
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

2010 PTD 1675
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)
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

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
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 2182
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 2166
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 2163
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 2154
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 2143
Lahore High Court 2009 COMMISSIONER OF INCOME TAX/WEALTH TAX, MULTAN
Vs
KHALID ADREES BHATTI

2009 PTD 2139
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 2074
Federal Tax Ombudsman 2009 MUHAMMAD YOUSAF
Vs
MUHAMMAD YOUSAF
Sales Tax Act (VII of 1990)
3
2009 PTD 2069
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 2046
Federal Tax Ombudsman 2009 MUHAMMAD RIAZ
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD

2009 PTD 2042
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 2019
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
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
Appellate Tribunal Inland Revenue 2009
Vs
Income Tax Ordinance (XLIX of 2001)
170
2009 PTD 2007
Lahore High Court 2009 Messrs IBRAHIM FIBRES LIMITED through Secretary
Vs
COMMISSIONER OF INCOME TAX (AUDIT), LARGE TAXPAYER UNIT, LAHORE and 3 others
COMMISSIONER OF INCOME TAX (AUDIT), LARGE TAXPAYER UNIT, LAHORE and 3 others
146
2009 PTD 2006
2010 PTCL 812
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
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 1990
Federal Tax Ombudsman 2009 Messrs FAZAL TEXTILE MILLS LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD

2009 PTD 1983
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 1974
Income-tax Appellate Tribunal Pakistan 2009 MESSRS CRESCENT TEXTILE MILLS LIMITED, FAISALABAD
Vs
MESSRS CRESCENT TEXTILE MILLS LIMITED, FAISALABAD

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, Central Excise and Sales Tax Appellate Tribunal 2009
Vs

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
Income-tax Appellate Tribunal Pakistan 2009
Vs

2009 PTD 1919
Karachi High Court 2009 IBRAHIM FIBRES LTD. through General Manager (Imports)
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI and another

2009 PTD 1902
Appellate Tribunal Inland Revenue 2009
Vs
Sales Tax Act (VII of 1990)
7, 23, 46, 73
2009 PTD 1899
Appellate Tribunal Inland Revenue 2009
Vs
Income Tax Ordinance (XLIX of 2001)
221,120,115(4),
2009 PTD 1896
Lahore High Court 2009 GHAZI BAROTHA CONTRACTORS, ATTOCK
Vs
DISTRICT OFFICER EXCISE AND TAXATION, GOVERNMENT OF PUNJAB, ATTOCK and others

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
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

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
Lahore High Court 2009 Messrs TANVEER WEAVING MILLS through Director Finance
Vs
DEPUTY COLLECTOR SALES TAX and 4 others
DEPUTY COLLECTOR SALES TAX and 4 others
36, 36(1)(3)
2009 PTD 762
2010 PTCL 137
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

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 Inaland Revenue 2009
Vs
Sales Tax Act (VII of 1990)
33, 33(9)(c) , 25
2009 PTD 1161
Appellate Tribunal Inaland Revenue 2009
Vs
Income Tax Ordinance (XXXI OF 1979)
80AA, 50(3A), 12(5)
2009 PTD 803
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
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
Appellate Tribunal Inaland 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
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)
2(26), 33, 34, 36 , 46
2008 PTD 145
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
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
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
Lahore High Court 2007 DAWOOD HERCULES
Vs
COLLECTOR OF SALES TAX
Sales Tax Act (VII of 1990)
13(1), sixth Schedule, 12, 47, 36, 3, 17, 4(1)(a), 5(1)(b), 2(41)
2007 PTD 1161
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
Federal Tax Ombudsman 2007 Messrs RECKITT BENCKISER PAKISTAN LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Sales Tax Act (VII of 1990)
Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2007 PTD 1141
90 TAX 326
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
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)
2, 2(46) , 3
2007 PTD 171
95 TAX 236
2007 PTCL 551
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
Appellate Tribunal Inland Revenue 2007
Vs
Sales Tax Act (VII of 1990)
8, 10, 33, 34, 36 , 46
2007 PTD 439
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
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 DADA STEEL MILLS (PVT.) LTD., KARACHI
Vs
CENTRAL BOARD OF REVENUE through Chairman, Islamabad and 2 others
Sales Tax Act (VII of 1990)
50, 13(4), 3(4)
2007 PTD 369
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
Kerala High Court (India) 2007 MESSRS MORO TEXTILE MILLS LIMITED THROUGH CHAIRMAN
Vs
CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, ISLAMABAD AND 2 OTHERS
Sales Tax Act (VII of 1990)
13(1)
2007 PTD 60
95 TAX 244
2007 PTCL 355
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
Karachi High Court 2007 UZAIR ZAKARIA
Vs
THE STATE
Sales Tax Act (VII of 1990)
33 , 33(11)(a)(c), (13)(18), (19) , 37-C
2007 PLD 322
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 COLLECTOR OF SALES TAX AND FEDERAL EXCISE
Vs
QASIM INTERNATIONAL CONTAINER, TERMINAL PAKISTAN LTD
Sales Tax Act (VII of 1990)
47(1), 3(1A), 3A, 3AA, 33(2)(cc)
2007 PTD 250
Karachi High Court 2007 POPULAR BOARDS (PVT.) LTD
Vs
CUSTOMS, EXCISE, SALES TAX APPELLATE TRIBUNAL and another
Sales Tax Act (VII of 1990)
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 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
Supreme Court of Pakistan 2007 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
Lahore High Court 2007 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 2007 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
Supreme Court of Pakistan 2007 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
Lahore High Court 2007 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 2007 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
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
Appellate Tribunal Inland Revenue 2007
Vs
Sales Tax Act (VII of 1990)
67, 4, 33(2)(cc), 10(3), 3(3)(a) , 36, 10
2007 PTD 728
2006 PTCL 389
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
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
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)
45A
2007 PTD 1895
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 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
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)
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 o