Search Sales Tax on Services Judgments by Year and Court

Sales Tax on Services (Judgments)

Court Year Petitioner Law/Section Citation/Ref. View
Lahore High Court, Multan Bench, Multan 2025 PAK GULF CONSTRUCTION (PVT.) LIMITED
Vs
GOVERNMENT OF PUNJAB and others
Punjab Sales Tax on Services Act, 2012
25, 27
2025 PTD 255
Lahore High Court, Rawalpindi Bench, Rawalpindi 2024 RAHAT CAFE, RAWALPINDI
Vs
GOVERNMENT OF PUNJAB THROUGH SECRETARY FINANCE AND OTHERS
Punjab Sales Tax on Services Act, 2012
24,24(2),48,49,52,69
2024 PTD 989.
Lahore High Court 2024 MST. ZUMARAD SIDDIQUE AND OTHERS
Vs
PROVINCE OF PUNJAB THROUGH CHIEF SECRETARY, GOVERNMENT OF PUNJAB AND 3 OTHERS
Stamp Act, of 1899
2(8),56,57,Schedule-1,Arts.23,35
2024 PTD 644
Lahore High Court 2024 M/S NISHAT HOTELS & PROPERTIES LTD & ANOTHER
Vs
PROVINCE OF PUNJAB & OTHERS
Punjab Sales Tax on Services Act, 2012
3,3(4),5(4),39,39(1),52,76,76(2)
2024 PTD 837
(2023) 128 TAX 521
2024 PTCL 71
2023 LHC 3770
Balochistan High Court 2024 Messrs SARA ENTERPRISES GOVERNMENT CONTRACTORS through Proprietor
Vs
SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA and 2 others
Balochistan Revenue Authority Act, 2015
4(2)(a)
2024 PTD 196
2024 PLD 13
Balochistan High Court 2024 MESSRS CONSTRUCTION ASSOCIATION OF PAKISTAN THROUGH AUTHORIZED REPRESENTATIVE AND OTHERS
Vs
THE GOVERNMENT OF BALOCHISTAN THROUGH CHIEF SECRETARY AND OTHERS
Balochistan Sales Tax on Services Act 2015
2(14),2(86),6,7
2024 PTD 331
Balochistan High Court 2024 MESSRS NOOR UL HAQ THROUGH ABDUL SAMAD
Vs
THE GOVERNMENT OF BALOCHISTAN THROUGH CHIEF SECRETARY BALOCHISTAN AN 2 OTHERS
Balochistan Revenue Authority Act, 2015
14,14(1),14(3),53
2024 PTD 342
Sindh High Court 2023 M/S. TUFAIL CHEMICAL.
Vs
PROVINCE OF SINDH AND OTHERS.
Sindh Sales Tax on Services Act (II of 2011)
2(79), 3, First Schedule

(2023)127 TAX 774
2023 PTCL 561
Lahore High Court 2023 M/S WORLDCALL TELECOM LTD.
Vs
GOVT. OF THE PUNJAB & OTHERS
Punjab Sales Tax on Services Act, 2012
3, 5, 5(3), 10
2023 PTD 1
Punjab Revenue Appellate Tribunal 2023 GHALIB CITY
Vs
ADDITIONAL COMMISSIONER PRA, JARRANWALA and another
Punjab Sales Tax on Services Act, 2012
2(44), 18, 24, 25, 27, 35, 49, 52, 66
2023 PTD 450
Supreme Court of Pakistan 2023 SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi and others
Vs
Messrs QUICK FOOD INDUSTRIES (PVT.) LIMITED and others
Sindh Sales Tax on Services Act, 2011
4,5,8
2023 PTD 1419
Supreme Court of Pakistan 2023 PROVINCE OF SINDH
Vs
Young's (Pvt) Ltd and others (in CA-2133/2017) Muhammad Salman and another (in CA-2134/2017) Mrs. Shireen Ahmed and another (in CA-2135/2017) Nasira Ansari and another (in CA-2!36/2017) M/s Buksh Industries (Pvt.) Ltd. (in CA-2137/2017) Data Steel Mills (Pvt.) Ltd. (in CA-2138/2017) Pioneer
Sindh Sales Tax on Services Act (II of 2011)
2(72B), 2 (72C), 3, 4, 5, 8
2023 PTCL 96
Supreme Court of Pakistan 2023 SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi and others
Vs
Messrs QUICK FOOD INDUSTRIES (PVT.) LIMITED and others
Sindh Sales Tax on Services (Amendment) Ordinance, 2011
2(55A),2(78),3(1),4(3)(a),5(1)(a),8(1)
2023 PTD 1776
(2024) 129 TAX 479
2024 PTCL 509
2023 SCMR 1776
Punjab Revenue Appellate Tribunal 2023 Messrs PAKISTAN GUM AND CHEMICALS LIMITED
Vs
ADDITIONAL COMMISSIONER, ENF-III, PRA, LAHORE
Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012
13,16
2023 PTD 384
Supreme Court of Pakistan 2023 M/s. PAK SUZUKI MOTORS COMPANY LIMITED through Manager--Appellant
Vs
FAISAL JAMEEL BUTT and another--Respondents


2023 PLD 495
Lahore High Court 2023 M/S NISHAT HOTELS & PROPERTIES LTD & ANOTHER
Vs
PROVINCE OF PUNJAB & OTHERS
Punjab Sales Tax on Services Act, 2012
3,3(4),5(4),39,39(1),52,76,76(2)
(2023) 128 TAX 521
2023 LHC 3770
Supreme Court of Pakistan 2023 GOVERNMENT OF THE PUNJAB through Chief Secretary, Lahore and others
Vs
DEFENCE RAYS GOLF AND COUNTRY CLUB and others
Punjab Finance Act, 2011
7
2023 PLJ 39
Supreme Court of Pakistan 2023
Vs
M/S HUB POWER COMPANY LTD, OTHERS
LAW REFORMS ORDINANCE, 1972
3
2023 TAX 299
Peshawar High Court 2023 KHYBER PAKHTUNKHWA, REVENUE AUTHORITY (KPRA) THROUGH DIRECTOR GENERAL, PESHAWAR
Vs
MESSRS LEGACY PHARMACEUTICAL (PVT.) LIMITED, PESHAWAR
KPK Finance Act, 2013
30,40,40(1),40(1A),64,65,68,68(2),89
2023 PTD 56
(2023) 128 TAX 379
2023 PTCL 413
Lahore High Court 2022 ABDUL HAMEED
Vs
PROVINCE OF THE PUNJAB AND SEVEN OTHERS
Punjab Sales Tax on Services Act, 2012
6(3), 6(4)(C), 6(5), 6(7), 6(15), 6(16)
2022 PTD 852
124 TAX 271
2022 PTCL 867
Sindh High Court 2022 MESSRS AL-TARIQ CONSTRUCTORS (PRIVATE) LIMITED THROUGH AUTHORIZED OFFICER
Vs
PROVINCE OF SINDH THROUGH CHAIRMAN, SINDH REVENUE BOARD AND 2 OTHERS
Sindh Sales Tax on Services Act (II of 2011)
8(1), 8(2)
2022 PTD 1444
Sindh High Court 2022 ZONA PAKISTAN (PVT.) LTD.
Vs
PROVINCE OF SINDH THROUGH CHAIRMAN AND 3 OTHERS
Sindh Sales Tax on Services Act (XII of 2011)
2(51A), 2(96), 5, 5(1), 24, 43
2022 PTD 984
(2022) 126 TAX 43
Punjab Revenue Appellate Tribunal 2022 M/S SHAKARGANJ FOODS PRODUCT (PVT.) LTD.
Vs
COMMISSIONER PRA, FAISALABAD
Punjab Sales Tax on Services Act (XLII of 2012)
14, 32, 60
2022 PTD 320
Sindh High Court 2022 MESSRS SHIELD CORPORATION LIMITED THROUGH ASSISTANT FINANCIAL CONTROLLER
Vs
GOVERNMENT OF SINDH THROUGH SECRETARY FINANCE DIVISION, SINDH SECRETARIAT, KARACHI AND 3 OTHERS
Sindh Sales Tax on Services Act (II of 2011)
2(52)(63), 15, 15-A, 43
2021 PTD 1187
Sindh High Court 2022 IMS HEALTH PAKISTAN (PRIVATE) LIMITED THROUGH AUTHORIZED OFFICER AND OTHERS
Vs
COMMISSIONER-III, SINDH REVENUE BOARD AND OTHERS
Sindh Sales Tax on Services Act (II of 2011)
3, 5, 8, 44, 47, 63, Second Schedule
2022 PTD 576
(2022) 126 TAX 556
2022 PTCL 658
Sindh High Court 2022 PAKISTAN DENTAL ASSOCIATION THROUGH PRESIDENT 9 AND OTHERS
Vs
THE PROVINCE OF SINDH THROUGH SECRETARY FINANCE SINDH SECRETARIAT, KARACHI AND 3 OTHERS
Sindh Sales Tax on Services Act (II of 2011
23(2)
2022 PTD 1491
Sindh High Court 2022 Special Sales Tax Reference Application No. 02 of 2017 : IMS HEALTH PAKISTAN (PRIVATE) LIMITED
Vs
COMMISSIONER-II
Sindh Sales Tax on Services Act (II of 2011)
2(72), 2(79), 3, 5, 6, 8, 44, 47, 57, 61, 62, Second Schedule
126 TAX 556
Sindh High Court 2022 PAKISTAN MOBILE COMMUNICATIONS LIMITED (MOBILINK) AND OTHERS
Vs
THE PROVINCE OF SINDH & OTHERS
Sindh Sales Tax on Services Act (II of 2011)
3
(2022)126 TAX 122
Sindh High Court 2022 SUMMIT BANK LTD AND OTHERS
Vs
SINDH AND OTHERS
Sindh Sales Tax on Services Act (II of 2011)
23, 23(2)
2022 PTD 1279
Sindh High Court 2022 ORIENT ELECTRONICS (PVT.) LTD.
Vs
GOVERNMENT OF SINDH PAKISTAN & OTHERS
Sindh Sales Tax on Services Act (II of 2011)
63
2022 PTD 1342
(2021) 124 TAX 384
Sindh High Court 2022 PAKISTAN STOCK EXCHANGE LIMITED
Vs
SINDH & OTHERS
Constitution of Pakistan, 1973
137, Fourth Schedule
2021 PTD 558
Sindh High Court 2022 ALL PAKISTAN SECURITY AGENCIES ASSOCIATION & OTHERS
Vs
PROVINCE OF SINDH & ANOTHER
Sindh Sales Tax on Services Rule, 2011
42D,42D(3),42E,42E(3)
(2022) 125 TAX 319
Balochistan High Court 2022 INDUS MOTORS COMPANY LIMITED
Vs
GOVERNMENT OF BALOCHISTAN, FINANCE DEPARTMENT and 2 others
Balochistan Sales Tax on Services Act (VI of 2015)
2(134), 14, 14(3), 52, 52(6)
2022 PTD 1226
(2023) 127 TAX 373
2022 PTCL 887
Punjab Revenue Appellate Tribunal 2022 MESSRS KHAYAL & SONS (MINARA RESIDENCE)
Vs
ADDITIONAL COMMISSIONER PRA. RAWALPINDI
Punjab Sales Tax on Services Act (XLII of 2012)
3, Sr. Nos. 15 & 32, Second Sched
2022 PTD 630
Lahore High Court 2022 M/S PRIX PHARMACEUTICA (PVT) LTD.
Vs
APPELLATE TRIBUNAL REVENUE AUTHORITY AND OTHERS
Punjab Sales Tax on Services Act, 2012
48, 49, 52, 52(1), 67A
2022 PTD 1103
(2022)125 TAX 394
Inland Revenue Appellate Tribunal 2021 MESSRS OMER ATAULLAH KHAN
Vs
COMMISSIONER (APPEALS) PRA, LAHORE
Punjab Sales Tax on Services Act, 2012
25, 27, 29, 29(2), 41(1), 60, 60(1), 63, 66
2021 PTD 2184
Punjab Revenue Appellate Tribunal 2021 MESSRS GUJRANWALA FOOD INDUSTRY (PVT.) LTD.
Vs
COMMISSIONER (APPEALS) PRA, LAHORE
Punjab Sales Tax on Services Act, 2012
52(1), 65
2021 PTD 1003
Punjab Revenue Appellate Tribunal 2021 M/S ZARAI TARAQIATI BANK LIMITED (ZTBL)
Vs
COMMISSIONER HQ's (PRA) LAHORE
Punjab Sales Tax on Services Act (XLII of 2012)
14, 19, 66
2021 PTD 986
Punjab Revenue Appellate Tribunal 2021 PUNJAB BEVERAGE CO. LTD.
Vs
COMMISSIONER (PRA), FAISALABAD
Punjab Sales Tax on Services Act, 2012
3, 11, 13, 14, 48, 49, 52, 60, 60(2)
2021 PTD 641
Punjab Revenue Appellate Tribunal 2021 M/s FRIGZ FOODS SIALKOT CANTT
Vs
COMMISSIONER (APPEALS) PRA, LAHORE
Punjab Sales Tax on Services Act, 2012
3, 5, 24, 36, 63, 65
2021 PTD 443
Punjab Revenue Appellate Tribunal 2021 M/S MILLENIUM FRANCHISES
Vs
COMMISSIONER (APPEALS) PRA, LHR
Punjab Sales Tax on Services Act (XLII of 2012)
24, 2(43), 3, 10, 11, 18, 35, 36
2021 PTD 329
Punjab Revenue Appellate Tribunal 2021 MESSRS IZHAR CONSTRUCTION (PVT.) LIMITED
Vs
COMMISSIONER (APPEALS) PRA, LAHORE
Punjab Sales Tax on Services Act, 2012
24, 57
2021 PTD 270
Islamabad High Court 2021 OIL AND GAS DEVELOPMENT COMPANY LIMITED
Vs
M/S SPRINT OIL AND GAS SERVICES PAKISTAN FZC, ISLAMABAD
Balochistan Sales Tax on Services Act, 2015
3, 3(1), 3(2), 9, 9(1)
2021 PTD 1124
(2021) 123 TAX 422
Inland Revenue Appellate Tribunal 2021 MESSRS SAMAMA STAR CONSTRUCTION CO., ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD
Islamabad Capital Territory (Tax on Services) Ordinance (XLII of 2001)
3
2021 PTD 89
Sindh High Court 2021 KARACHI GOLF CLUB (PRIVATE) LIMITED
Vs
PROVINCE OF SINDH & OTHERS
Sindh Sales Tax on Services Act (II of 2011)
4(3)(b)
2021 PTD 578
(2022) 125 TAX 203
Sindh High Court 2021 M/S SHEILD CORP LTD AND OTHERS
Vs
GOVT OF SINDH AND OTHERS
Sindh Sales Tax on Services Act (II of 2011)
2(52), 15, 15A
(2021)123 TAX 46
Sindh High Court 2021 SAMI PHARMACEUTICAL (PVT.) LTD. and others
Vs
PROVINCE OF SINDH through Chief Secretary and others
Sindh Sales Tax Rules, 2011
37, 42(E) "Æ’
2021 PTD 731
(2022)125 TAX 239
2021 PTCL 427
Sindh High Court 2020 M/s PAKISTAN INTERNATIONAL BULK TERMINAL (PVT.) LTD., KARACHI
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI
Sindh Sales Tax on Services Act (II of 2011)
2(48), 15A, 15A(1)(i), 23, 23(1), 43, 44, 47
2020 PTD 348
Inland Revenue Appellate Tribunal 2020 MESSRS CITI BANK N.A.
Vs
COMMISSIONER HQS-PRA, LAHORE
Punjab Sales Tax on Services Act, 2012
48, 52, 60(2), 70
2020 PTD 1911
Inland Revenue Appellate Tribunal 2020 MESSRS MUMTAZ CITY
Vs
ADDITIONAL COMMISSIONER PRA, RAWALPINDI, COMMISSIONER (APPEALS) PRA, LAHORE
Punjab Sales Tax on Services Act (XLII of 2012)
2(43), 3, 10, 11, 18, 24, 24(2), 35, 49, 66, Serial No. 15 of Second Schedule
2020 PTD 1725
Lahore High Court 2020 SHELL PAKISTAN LIMITED
Vs
PUNJAB THROUGH THE SECRETARY MINISTRY OF FINANCE AND OTHERS
Punjab Sales Tax on Services Act, 2012
63, 64, 65, 66, 67(A), 67(2), 67(2)(3)
2020 PTD 1607
Sindh Revenue Board Appellate Tribunal 2020 MESSRS AL-RIAZ CHEMICALS
Vs
THE COMMISSIONER (APPEALS), SRB AND ANOTHER
Sindh Sales Tax on Services Act (II of 2011)
2(51A)(79)(96), 3, 9, 24-B, 43
2020 PTD 89
Sindh Revenue Board Appellate Tribunal 2020 ASSISTANT COMMISSIONER, SRB, HYDERABAD
Vs
M/S SAMBARA BUILDERS AND DEVELOPERS
Sindh Sales Tax on Services Act (II of 2011)
24, 24B, 43
(2020)121 TAX 203
Sindh Revenue Board Appellate Tribunal 2020 MESSRS SYSTECH ENGINEERING SOLUTIONS (PVT.) LIMITED
Vs
ASSISTANT COMMISSIONER SRB AND ANOTHER
Sindh Sales Tax on Services Act (II of 2011)
43, 59(5)
2020 PTD 156
Appellate Tribunal Inland Revenue 2020 ASSISTANT COMMISSIONER, SRB, KARACHI
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI
Sindh Sales Tax on Services Act, 2011
23,47,3
2020 PTD 2087
Appellate Tribunal Inland Revenue 2020 M/S TICS (PVT.) LTD.
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI
Sindh Sales Tax on Services Act, 2011
3,9,30
2020 PTD 2131
Inland Revenue Appellate Tribunal 2020 MESSRS PRIX PHARMACEUTICAL (PVT.) LTD.
Vs
ADDITIONAL COMMISSIONER ENF-III, PRA LAHORE
Punjab Sales Tax on Services Act, 2012
14, 48, 49, 52, 66
2020 PTD 1924
Appellate Tribunal Inland Revenue 2020 MESSRS FUMICON SERVICES (PVT.) LTD.
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI
Sindh Sales Tax on Services Act (II of 2011)
30, 43, Second Schedule
2020 PTD 1980
Appellate Tribunal Inland Revenue 2020 THE ASSISTANT COMMISSIONER, SRB, KARACHI
Vs
MESSRS TELENOR PAKISTAN LTD.
Sindh Sales Tax on Services Act (II of 2011)
3, 23, 43(3), 44, 47(1A)
2020 PTD 1964
Appellate Tribunal Inland Revenue 2020 THE ASSISTANT COMMISSIONER, SRB
Vs
MESSRS JADOON FLYING COACH SERVICES
Sindh Sales Tax on Services Act (II of 2011)
2(72A), 2(98B), 3, 23, 43
2020 PTD 1834
Inland Revenue Appellate Tribunal 2020 MESSRS SHAHEEN FOUNDATION (PAF)
Vs
COMMISSIONER-III, SRB, KARACHI
Sindh Sales Tax on Services Act (II of 2011)
55, 57
2020 PTD 1809
Inland Revenue Appellate Tribunal 2020 ASSISTANT COMMISSIONER, SRB, KARACHI
Vs
MESSRS MOHSIN MEHMOOD (MANZOOR AHMAD)
Sindh Sales Tax on Services Act (II of 2011)
3(35), 2(49), 3, 3(3), 3(4), 8, 9, 17, 23, 23(2), 30, 43, 44, First & Second Schedule
2020 PTD 836
Sindh High Court 2020 NEXT CAPITAL LIMITED THROUGH CHIEF FINANCIAL OFFICER
Vs
THE ASSISTANT COMMISSIONER AND 2 OTHERS
Sindh Sales Tax on Services Act (II of 2011)
3, Second Schedule
2020 PTD 808
2020 PTCL 608
Sindh Revenue Board Appellate Tribunal 2020 MESSRS AL-KHALID AGENCIES FOR WASTE MANAGEMENT AND ANOTHER
Vs
ASSISTANT COMMISSIONER, SINDH REVENUE BOARD, KARACHI AND ANOTHER
Sindh Sales Tax on Services Act (II of 2011)
3, 43
2020 PTD 481
Sindh Revenue Board Appellate Tribunal 2020 M/S ASSISTANT COMMISSIONER, SRB, KARACHI
Vs
MESSRS GUL TRADERS, KARACHI
Sindh Sales Tax on Services Act (II of 2011)
23(3)(4), 43
2020 PTD 444
Sindh Revenue Board Appellate Tribunal 2020 ASSISTANT COMMISSIONER, SRB, KARACHI
Vs
MESSRS FALCON-I (PVT.) LTD.
Sindh Sales Tax on Services Act (II of 2011)
43
2020 PTD 141
Sindh Revenue Board Appellate Tribunal 2020 ASSISTANT COMMISSIONER, SRB KARACHI
Vs
MESSRS DAEWOO PAKISTAN EXPRESS BUS SERVICES LIMITED
Sindh Sales Tax on Services Act (II of 2011)
2(46), 23, 23(1)(A), 43, 44, 52, 2nd Schedule
2020 PTD 121
Inland Revenue Appellate Tribunal 2020 MESSRS FALCON (PVT.) LTD.
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI
Sindh Sales Tax on Services Act (II of 2011)
58(4)
2019 PTD 2322
Sindh High Court 2020 MESSRS AVICON AVIATION
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI
Sindh Sales Tax on Services Act (II of 2011)
3, 4, 24B, 1st Schedule
2019 PTD 2280
2020 PTCL 87
Supreme Court of Pakistan 2020 SINDH REVENUE BOARD THROUGH CHAIRMAN GOVERNMENT OF SINDH AND ANOTHER
Vs
THE CIVIL AVIATION AUTHORITY OF PAKISTAN THROUGH AIRPORT MANAGER
Sindh Sales Tax on Services Act (II of 2011)
2(5), 2(6), 2(7), 2(79), 3 & Second Schedule

(2020)122 TAX 467
2017 SCMR 1344
Supreme Court of Pakistan 2020 SINDH REVENUE BOARD THROUGH CHAIRMAN GOVERNMENT OF SINDH AND ANOTHER
Vs
THE CIVIL AVIATION AUTHORITY OF PAKISTAN THROUGH AIRPORT MANAGER
Sindh Sales Tax on Services Act (II of 2011)
2(5), 2(6), 2(7), 2(79), 3 & Second Schedule

(2020)122 TAX 467
2017 SCMR 1344
Sindh High Court 2019 COLLECTOR, MODEL CUSTOMS COLLECTORATE, MULTAN
Vs
CUSTOMS APPELLATE TRIBUNAL, BENCHI, KARACHI AND 3 OTHERS
Customs Act, 1969
2(s),156(1)89,157,157(2),171,187,196
2019 125 PTD 1716
Sindh High Court 2019 COLLECTOR, MODEL CUSTOMS COLLECTORATE, MULTAN
Vs
CUSTOMS APPELLATE TRIBUNAL, BENCHI, KARACHI AND 3 OTHERS
Customs Act, 1969
2(s),156(1)89,157,157(2),171,187,196
2019 125 PTD 1716
Appellate Tribunal Inland Revenue 2019 MESSRS NIAGRA MILLS (PVT.) LTD., FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD
Sales Tax Act, 1990
11
2019 121 PTD 1562
Lahore High Court 2019 MESSRS GHANI GLASS LIMITED THROUGH MANAGER LEGAL, LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, LARGE TAXPAYER UNIT, LAHORE AND ANOTHER
Income Tax Ordinance, 2001
120,132,133
2019 121 PTD 1559
Lahore High Court 2019 NISHAT HOTEL AND PROPERTIES
Vs
THE PROVINCE OF PUNJAB, ETC LIMITED ETC.
Punjab Revenue Authority Act, 2012
2(j),3(1),5(4),8,36(a),36(b),36(c)
2019 PTD 2050
Appellate Tribunal Inland Revenue 2019 THE CIT, LTU, LAHORE
Vs
M/S. ALLIED BANK OF PAKISTAN, LAHORE
Income Tax Ordinance, 1979
23(1)(v),62,62B,66A
2019 PTD 1990
Lahore High Court 2019 MESSRS BASHIR PIPE INDUSTRIES (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN AND ANOTHER
Law Reforms Ordinance, 1972
3
2019 PTD 980
Peshawar High Court 2019 AHMED ALI
Vs
TEHSIL NAZIM, TEHSIL MUNICIPAL ADMINISTRATION, TEHSIL GHAZI, DISTRICT, HARIPUR AND 7 OTHERS
Constitution of Pakistan, 1973
199
2019 PTD 509
Lahore High Court 2019 COMMISSIONER INLAND REVENUE
Vs
BANK OF PUNJAB
Income Tax Ordinance, 1979
121,121(1)(d),133(5),177(10)
2019 PTD 1022
Punjab Revenue Appellate Tribunal 2019 MESSRS AL BASHIR COLD STORAGE
Vs
COMMISSIONER (APPEALS) PRA, LAHORE
Punjab Sales Tax on Services Act, 2012
14, 24, 35, 48, 60, 66
2019 PTD 1885
Customs Appellate Tribunal, Peshawar 2019 GUL MUHAMMAD KHAN AND ANOTHER
Vs
ADDITIONAL COLLECTOR CUSTOMS AND ANOTHER
Customs Act, 1969
2(s),16,178
2018 PTD 2452
Appellate Tribunal Inland Revenue 2019 M/S. RELIANCE COMMERCIAL ASSOCIATES
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI AND ANOTHER
Sindh Sale Tax Special Procedure (Withholding) Rules, 2011
57,58,59
2019 PTD 2206
Supreme Court of Pakistan 2019 MESSRS INDEPENDENT MEDIA CORPORATION (PVT.) LIMITED
Vs
PROVINCE OF SINDH THROUGH CHIEF SECRETARY AND OTHERS
Sindh Public Property (Removal of Encroachment) Act, (XVIII of 2010)
2019 PTD 1438
(2019) 120 TAX 417
2019 SCMR 1053
Appellate Tribunal Inland Revenue 2019 MESSRS KASHAF FOUNDATION, LAHORE
Vs
COMMISSIONER (APPEALS-I), SRB, KARACHI AND ANOTHER
Sindh Sales Tax on Services Act, 2011
24B,43
2020 PTD 2103
Lahore High Court 2019 COMMISSIONER INLAND REVENUE, GUJRANWALA
Vs
M/S. S. K. STEEL CASTING GUJRANWALA
Sales Tax Act (VII of 1990)
2(20), 2(25), 2(40), 3, 6, 7, 8-A, 11, 14, 22, 23, 23(1)(a)(b), 23(2), 25, 26, 38, 47, 47(5)
2019 PTD 1493
(2019)120 TAX 46
2019 PTCL 401
Appellate Tribunal Inland Revenue 2019 MESSRS FALCON (PVT.) LTD.
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI
Sindh Sales Tax on Services Act, 2011
58(4)
2019 PTD 2322
Sindh High Court 2019 MESSRS AVICON AVIATION
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI
Sindh Sales Tax on Services Act, 2011
3,4,24B,1st Schedule
2019 PTD 2280
Appellate Tribunal Inland Revenue 2019 MESSRS COSMOS INTERNATIONAL, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-IV, RTO-II,
Sales Tax Act, 1990
2(37),11,14,21,21(2),25,38,46,73
2019 PTD 2233
Lahore High Court 2019 RANA FAHAD HUSSAIN
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION/CHAIRMAN FEDERAL BOARD OF REVENUE, ISLAMABAD AND.2 OTHERS
Voluntary Declaration of Domestic Assets Ordinance, 2018
5,8
2019 PTD 1882
Sindh High Court 2019 ALI ZAHIR JAFRI
Vs
CHAIRMAN FEDERAL BOARD OF REVENUE AND ANOTHER
Reward Rules, 1973
R.9(ii),13
2019 PTD 1765
Sindh High Court 2019 MESSRS MUSTAQIM DYEING AND PRINTING INDUSTRIES (PVT.) LIMITED AND OTHERS
Vs
PROVINCE OF SINDH AND ANOTHER
Sindh Sales Tax on Services Act (II of 2011)
3, 4
2019 PTD 2251
2020 PTCL 126
Balochistan High Court 2019 THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, QUETTA
Vs
MESSRS ALHABIB ENTERPRISES AND ENGINEERING AND OTHERS
Customs Act, 1969
16,32(2)(1),32A,80,83,156(1),193,196
2019 123 PTD 1712
Sindh High Court 2019 WATEEN TELECOM LTD. THROUGH AUTHORIZED ATTORNEY
Vs
SINDH THROUGH THE SECRETARY OF MINISTRY OF FINANCE GOVERNMENT OF SINDH, KARACHI AND 2 OTHERS
Sindh Sales Tax on Services Act (XII of 2011)
28
2019 PTD 1030
(2019)120 TAX 244
Sindh High Court 2019 DR. SEEMA IRFAN AND 5 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 2 OTHERS
Income Tax Ordinance, 2001
120(1),122,122(5A),122(9)
2019 121 PTD 1678
Sindh High Court 2019 YOUNGS (PRIVATE) LIMITED AND OTHERS
Vs
PROVINCE OF SINDH AND OTHERS
Sindh Sales Tax on Services Act (II of 2011)
2 (72B), 2 (72C), 2 (79), 3, 4, 5, 8, 9, First Schedule
2019 PTD 389
Sindh High Court 2019 MILLS LIMITED) THROUGH AUTHORIZED ATTORNEY
Vs
THE FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN, FBR, ISLAMABAD AND 3 OTHERS
Income Tax Ordinance, 2001
120,120(1),122(4)(a)(b)(5A)(9)
2019 121 PTD 1619
Inland Revenue Appellate Tribunal 2019 MESSRS ALLIED BANK LTD
Vs
ASSISTANT COMMISSIONER SRB
Sindh Sales Tax on Services Act (II of 2011)
2(79), 2(95), 8, 10, 23(2), 30(1)(3), 30(7), 43, 44
2019 PTD 263
Peshawar High Court 2019 MUHAMMAD SALAM
Vs
THE STATE AND ANOTHER
Customs Act, 1969
19
2019 121 PTD 1595
Islamabad High Court 2019 ISLAMABAD CLUB, ISLAMABAD THROUGH SECRETARY
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD AND 2 OTHERS
Federal Excise Act, 2005
3A,34A,42
2019 121 PTD 1589
Islamabad High Court 2019 ISLAMABAD CLUB, ISLAMABAD THROUGH SECRETARY
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD AND 2 OTHERS
Federal Excise Act, 2005
3,16,42
2019 PTD 1589
Appellate Tribunal Inland Revenue 2019 MESSRS NASEEM PLASTIC HOUSE, FAISALABAD
Vs
THE COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD
Sales Tax Act, 1990
2(14)(35),3,6,8(1)(b),11,22,23,26,33,34,73
2019 122 PTD 1583
Customs Appellate Tribunal, Peshawar 2019 MESSRS STAR ENTERPRISES, KARACHI
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF
Customs Act, 1969
3DD,26A,79(1),80,83,143,156(1)(14),180,182,193,193A,195
2019 121 PTD 1567
CUSTOMS APPELLATE TRIBUNAL 2018 GUL MUHAMMAD KHAN AND ANOTHER
Vs
ADDITIONAL COLLECTOR CUSTOMS AND ANOTHER
Customs Act, 1969
2(s),16,178
2018 PTD 2452
Supreme Court of Pakistan 2018 ALNOOR SUGAR MILLS LIMITED AND ANOTHER
Vs
FEDERATION OF PAKISTAN AND OTHERS
Central Excise and Salt Act, (I of 1944)
3,12A,12A(1)
2018 PTD 2082
Lahore High Court 2018 WAHEED SHAHZAD BUTT
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND ANOTHER
Constitution of Pakistan, 1973
199
2018 PTD 1272
Lahore High Court 2018 WAHEED SHAHZAD BUTT
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND ANOTHER
Constitution of Pakistan, 1973
199
2018 PTD 1272
Customs Appellate Tribunal 2018 M/s ISHAL ENTERPRISES, KARACHI
Vs
ASSISTANT COLLECTOR OF CUSTOMS & ANOTHER
Customs Act, 1969
25,25(5),32,79,80,81,193
2018 PTD 422
Balochistan High Court 2018 MESSRS KHAN GUL GOVERNMENT CONTRACTOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD AND ANOTHER
Customs Act, 1969
2(rr),168,171
2018 PTD 415
Customs Appellate Tribunal 2018 SHEIKH FAHEEM AHMED
Vs
DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR
Customs Act, 1969
2(s),9,10,19,94A(1),94A(4),162,163,168,171,177
2018 PTD 341
Customs Appellate Tribunal 2018 QUTBUDDIN
Vs
COLLECTOR OF CUSTOMS, MCC, ISLAMABAD & 2 OTHERS
Customs Act, 1969
2(s),16,139,156(1),156(8),156(70),156(89),194A
2018 PTD 326
Sindh High Court 2018 SINDH REVENUE BOARD
Vs
M/S MEESSAM CONSTRUCTION COMPANY
Sindh Sales Tax on Services Act (II of 2011)
61
2018 PTD 1827
Customs Appellate Tribunal 2018 M/s. WATERLINK PAKISTAN (PVT.) LTD. and others
Vs
COLLECTOR OF CUSTOMS and others
Customs Act, 1969
128,129,156(1),Clauses(63),(64)
2018 PTD 36
Customs Appellate Tribunal 2018 M/S. ALBA INTERNATIONAL, LAHORE.
Vs
1. COLLECTOR OF CUSTOMS (APPRAISEMENT), DRY PORT MUGHALPURA, LAHORE. 2. COLLECTOR OF CUSTOMS (APPEALS), LAHORE. 3. DEPUTY COLLECTOR OF CUSTOMS (REFUND AND REBATE), MCC (APPRAISEMENT), DRY PORT MUGHALPURA, LAHORE.
Constitution of Pakistan, 1973
77
2018 PTD 2162
Customs Appellate Tribunal 2018 COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, FAISALABAD.
Vs
Customs Act, 1969
2(s),156,181,187
2018 PTD 2400
Sindh High Court 2018 YOUNGS (PRIVATE) LIMITED AND OTHERS
Vs
PROVINCE OF SINDH AND OTHERS
Sindh Sales Tax on Services Act (II of 2011)
2(72C), 3, 4, 8, 9
2018 PTCL 881
Lahore High Court 2018 M/S. NIRVANA HOUSE DAY SPA & SALOON.
Vs
THE ADDITIONAL DIRECTOR, INTELLIGENCE AND INVESTIGATION, ETC.
Customs Act, 1969
194B,196,196(6)
2018 PTD 459
Customs Appellate Tribunal 2018 M/s. Space World Traders, Lahore.
Vs
Collector of Customs (APPEAL courts), Customs House Nabha Road Lahore and 3 Others.
Customs Act, 1969
25,25A,25A(4)
2018 PTD 1300
Customs Appellate Tribunal 2018 M/s. J.B. Shoes, Karachi
Vs
Superintendent, Directorate of intelligence and InvestigatioNFBR, Lahore and other.
Customs Act, 1969
2,3,2(b),3A,3E,4,5,6,9,18,25(5),25(6),32(1),83,156(1),156(14),156(90),157,168,171,179
2018 PTD 277
Sindh High Court 2018 ASSOCIATION OF BUILDING & DEVELOPER OF PAKISTAN
Vs
PROVINCE OF SINDH & OTHERS
Sindh Sales Tax on Services Act, 2011
2(79), 2(96), 3(1)
2018 PTD 1487
118 TAX 117
2018 PTCL 270
Lahore High Court 2018 Arshad Hussain Khan s/o Khan Ata Hussain Khan, Multan.
Vs
The Collector of Customs (APPEAL courts), Lahore and 5 Others.
Customs Act, 1969
15,16,17,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171172,179,180,193,194,195,196,196J201,550
2018 PTD 541
Sindh Revenue Board Appellate Tribunal 2018 ASSISTANT COMMISSIONER, SRB
Vs
M/S. ELIXIR SECURITIES PAKISTAN (PVT.) LIMITED
Sindh Sales Tax on Services Act (II of 2011)
57, 61, 76
2018 PTD 1068
Sindh Revenue Board Appellate Tribunal 2018 M/s JSN TRADERS, HYDERABAD
Vs
ASSISTANT COMMISSIONER, SRB, KARACHI
Sindh Sales Tax on Services Act (II of 2011)
3, 4, 24B
2020 PTD 54
Sindh High Court 2018 M/S. INDEPENDENT MEDIA CORPORATION (PVT.) LTD., THROUGH DIRECTOR FINANCE
Vs
PROVINCE OF SINDH THROUGH CHIEF SECRETARY SINDH AND OTHERS
Sindh Sales Tax Ordinance (VIII of 2000)
3, Schedule
2018 PTD 1869
Sindh Revenue Board Appellate Tribunal 2018 M/S ALLIED BANK LIMITED
Vs
ASSISTANT COMMISSIONER - SRB
Sindh Sales Tax on Services Act, 2011
2(79), 2(95), 3, 8, 23, 23(2), 23(3), 24, 30(1), 30(7), 44
(2018)117 TAX 167
Lahore High Court 2018 M/s DH Travels
Vs
COMMISSIONER ENFORCEMENT & OTHERS
Punjab Sales Tax on Services Act, 2012
11, 52(1), 52, 52(4), 60, 69
2018 PTD 657
(2018)118 TAX 316
Sindh High Court 2018 KARACHI INTERNATIONAL CONTAINER TERMINAL THROUGH DULY AUTHORIZED ATTORNEY
Vs
SINDH THROUGH SECRETARY, MINISTRY OF FINANCE GOVERNMENT OF SINDH, KARACHI AND 3 OTHERS
Sindh Sales Tax on Services Act (II of 2011)
23, 47-A, 52
2018 PTD 936
2018 PTCL 823
Sindh Revenue Board Appellate Tribunal 2018 M/S. APM TERMINALS PAKISTAN (PVT.) LTD., KARACHI
Vs
THE ASSISTANT COMMISSIONER- SRB-VI SINDH REVENUE BOARD, KARACHI.
Sindh Sales Tax on Services Act (II of 2011)
3, 24, 24-B, Second Schedule
2018 PTD 527
2017 PTCL 864
Lahore High Court 2017 MIAN MUSHTAQ AHMAD
Vs
GOVERNMENT OF PUNJAB AND OTHERS
Punjab Sales Tax on Services Act, 2012
63
2017 PTD 1050
Sindh High Court 2017 SINDH REVENUE BOARD THROUGH ASSISTANT COMMISSIONER
Vs
ASKARI BANK LTD.
Sindh Sales Tax on Services Act (II of 2011)
24, 44, 63
2017 PTD 2456
Sindh High Court 2017 ORIENT ELECTRONIC (PVT.) LTD. THROUGH AUTHORIZED OFFICER
Vs
ORIENT ELECTRONIC (PVT.) LTD. THROUGH AUTHORIZED OFFICER
Sindh Sales Tax on Services Act (II of 2011)
63
2017 PTD 2197
Sindh High Court 2017 MESSRS AL-HUSSAIN TRADES CONTRACTOR
Vs
GOVERNMENT OF SINDH THROUGH SECRETARY AND 2 OTHERS
Sindh Sales Tax on Services Act (II of 2011)
23(2)
2017 PTD 1156
Customs Appellate Tribunal 2017 COLLECTOR OF CUSTOMS THROUGH ASSISTANT COLLECTOR OF CUSTOMS & OTHERS
Vs
THE COLLECTOR OF CUSTOMS & OTHERS
Customs Act, 1969
2(s),16,156(1),156(8),156(89),157(2),161,168,171,181,194A
2017 PTD 1569
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
Customs Appellate Tribunal 2017 M/S CHARMANG CORPORATION & 9 OTHERS
Vs
ADDITIONAL COLLECTOR CUSTOMS, ADJUDICATION, PESHAWAR & ANOTHER
Customs Act, 1969
32,156(1),156(14)
2017 PTD 680
Sindh High Court 2017 KHYZAR IQBAL
Vs
DEPUTY COLLECTOR (GR-VI), CUSTOMS HOUSE, KARACHI
Customs Act, 1969
19A,25,25(1),25D,25(7),194A,196,196(5)
2017 PTD 458
Peshawar High Court 2017 HAQ DAD
Vs
THE CUSTOMS, SALES TAX AND FEDERAL EXCISE APPELLATE TRIBUNAL, PESHAWAR & OTHERS
Customs Act, 1969
2(s),139,181,196
2017 PTD 488
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
Lahore High Court 2017 M/S. COLONY SUGAR MILLS LTD. THROUGH DEPUTY MANAGER
Vs
PROVINCE OF PUNJAB & 5 OTHERS
Punjab Excise Act, 1914
3(6),3(14),31,34
2017 PTD 406
Sindh High Court 2017 DESCON ENGINEERING LTD. THROUGH INCHARGE CORPORATE SERVICES
Vs
SINDH REVENUE BOARD THROUGH CHAIRMAN AND OTHERS
Sindh Sales Tax on Services Act (II of 2011)
2(63), 22, 23, 24-B, 25(5), 43, 44, 47, 68, 76, 78, 79
2017 PTD 1025
Supreme Court of Pakistan 2017 COLLECTOR OF CUSTOMS, CUSTOM HOUSE, KARACHI
Vs
SYED REHAN AHMED
Customs Act, 1969
194C(2),194C(3),194C(3A),194C(4)
2017 PTD 381
Lahore High Court 2017 LAHORE ELECTRIC SUPPLY COMPANY LIMITED
Vs
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICER, LAHORE AND OTHERS
Sales Tax Act, 1990
3,7,47
2017 PTD 2488
Sindh Revenue Board Appellate Tribunal 2017 ASSISTANT COMMISSIONER, UNIT-4, SRB.
Vs
M/S. OPTIMUS CAPITAL MANAGEMENT (PVT.) LIMITED.
Sindh Sales Tax on Services Act (II of 2011)
Serial No. 3 of 43, 43(6)(d), 43(5), 43(8), 43(11), 43(12)
2017 PTD 2108
Sindh Revenue Board Appellate Tribunal 2017 M/S. RESOURCE MARKETING CONSULTANTS
Vs
ASSISTANT COMMISSIONER (UNIT-16), SRB, KARACHI.
Sindh Sales Tax on Services Act (II of 2011)
43, 44
2017 PTCL 613
Sindh High Court 2017 PAKISTAN INTERNATIONAL FREIGHT OF FORWARD ASSOCIATION
Vs
PROVINCE OF SINDH AND OTHERS
Sindh Sales Tax Ordinance (VIII of 2000)
3
2017 PTD 1
Federal Tax Ombudsman 2017 MESSRS PIONEER CABLES LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000
2(3),9,10
2017 PTD 2485
Lahore High Court 2017 MALIK FAISAL IMRAN
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY OF FINANCE AND 3 OTHERS
Sales Tax Act, 1990
10,11,25,36,45B(2),66
2017 PTD 2480
Appellate Tribunal Inland Revenue 2017 MESSRS SHAHID GUL
Vs
DEPUTY COMMISSIONER I.R. (AUDIT-III) Zone-I, INLAND REVENUE, RTO, PESHAWAR AND ANOTHER
Sales Tax Act, 1990
2(25),3,6,11,14,22,23,29,46
2017 PTD 2450
Lahore High Court 2017 COLLECTOR OF SALES TAX, FAISALABAD
Vs
M/S. CHAUDHRY SUGAR MILLS LTD., AND ANOTHER
Sales Tax Act, 1990
7,11,33,66,47
2017 PTD 2424
Customs Appellate Tribunal 2017 MESSRS SHAHEEN CHEMICAL
Vs
DEPUTY COLLECTOR OF CUSTOMS AND 2 OTHERS
Customs Act, 1969
25,79,79(1),80,157,168,193,194A
2017 PTD 2403
Islamabad High Court 2017 UCH POWER (PVT.) LIMITED.
Vs
FEDERATION OF PAKISTAN & 5 OTHERS.
Sales Tax Act, 1990
34,34A
2017 PTD 2377
Supreme Court of Pakistan 2017 COLLECTOR OF CUSTOMS (EXPORT) AND OTHERS
Vs
SAIFUDDIN
Customs Act, 1969
18(2),18(3),31,31A,131(1)(a)
2017 PTD 1974
Sindh High Court 2017 ALRIAZ (PVT.) LTD. THROUGH DIRECTOR AND ANOTHER
Vs
MUHAMMAD ISMAIL AND 3 OTHERS
Income Tax Ordinance, 1979
93,121,162
2017 PTD 1981
Lahore High Court 2017 MEHAR PERVAIZ AKHTAR
Vs
DIRECTOR GENERAL EXCISE AND TAXATION, LAHORE AND OTHERS
Punjab Urban Immovable Property Tax Act, 1958
4,4(a)8,9,10,14,15
2017 PTD 1962
Appellate Tribunal Inland Revenue 2017 MESSRS M.A. INDUSTRIES 105 INDUSTRIAL, MULTAN
Vs
C.I.R., R.T.O., MULTAN
Sales Tax Act, 1990
2(14),(37),3,7,8A,73
2017 PTD 1836
Lahore High Court 2017 M. AMIN AND OTHERS
Vs
MEMBER CUSTOMS AND OTHERS
Customs Act, 1969
194,196
2017 PTD 1654
Federal Tax Ombudsman 2017 M/S. SHAHEEN CLOTH PROCESSING MILLS (PVT.) LTD.
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000
9(2)(a),2(3),10
2017 PTD 1556
Supreme Court of Pakistan 2017 FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, ISLAMABAD AND OTHERS
Vs
M/S. SAHIB JEE AND OTHERS
Federal Tax Ombudsman Ordinance, 2000
11,11(1),11(2),14(8),32
2017 PTD 1481
Federal Tax Ombudsman 2017 M/S. SHAH SONS PAKISTAN (PVT.) LTD.
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000
9(2)(b),10,10(1)
2017 PTD 1480
Lahore High Court 2017 F.M. TEXTILE MILLS & OTHERS
Vs
FEDERAL BOARD OF REVENUE & OTHERS
Sales Tax Act, 1990
2(18),11,21,21(4),25,25AA,25(1),25(2),30,30A,30B,30C,30D,30DD,30E,30(1)(j),30(2),30(3),30(4),31,32,33,34,36,38,38A,38B,45A,72B
2017 PTD 1875
Sindh High Court 2017 ALI MUHAMMAD AND ANOTHER
Vs
FAIZULLAH AND ANOTHER
Partnership Act, 1932
31,42(c)
2017 PTD 1407
Peshawar High Court 2017 PAKISTAN TELECOMMUNICATION COMPANY LTD. THROUGH AUTHORIZED ATTORNEY
Vs
GOVERNMENT OF KHYBER PAKHTUNKHWA (KPK) THROUGH SECRETARY LAW, PARLIAMENTARY AFFAIRS AND HUMAN RIGHTS DEPARTMENT, PESHAWAR AND 4 OTHERS
Khyber Pakhtunkhwa Finance Act, 2013
19, ScheduleII
2017 PTD 1359
Peshawar High Court 2017 COLLECTOR OF CUSTOMS
Vs
LUCKY CEMENT LTD. through Chief Executive
Customs Act, 1969
196
2017 PTD 1272
Lahore High Court 2017 HASEEB RAZA KHAN
Vs
SUB-REGISTRAR AND OTHERS
Constitution of Pakistan, 1973
199
2017 PTD 1064
Sindh High Court 2017 MESSRS PREMIER COATING RESIN (PVT.) LTD.
Vs
COLLECTOR OF CUSTOM EXPORT
Customs Act, 1969
196
2017 PTD 1018
Lahore High Court 2017 COMMISSIONER OF Income Tax
Vs
MESSRS SAJJAD TEXTILE MILLS LTD.
Wealth Tax Act, (XV of 1963)
3,24,27
2017 PTD 999
Lahore High Court, Multan Bench, Multan 2017 COMMISSIONER INLAND REVENUE
Vs
M/S. GOLDEN PEARL COSMETICS
Sales Tax Act (VII of 1990)
11, 47
2017 PTD 1485
(2017)116 TAX 321
2018 PTCL 72
Customs Appellate Tribunal, Peshawar 2017 MESSRS GAS AND OIL PAKISTAN (PVT.) LIMITED THROUGH MANAGER AND ANOTHER
Vs
SUPERINTENDENT PREVENTIVE SERVICE ANTISMUGGLING ORGANIZATION///HQ NMB, WHARF, KARACHI and another
Customs Act, 1969
2(s),16,156(1),156(2),156(8),156(9),156(89),156(90),157(2),168,171,178,194A
2017 PTD 945
Lahore High Court 2017 MUHAMMAD KHALID QURESHI
Vs
PROVINCE OF PUNJAB THROUGH SECRETARY, EXCISE AND TAXATION DEPARTMENT, LAHORE AND ANOTHER
Constitution of Pakistan, 1973
25
2017 PTD 805
Sindh High Court 2017 PAKISTAN STATE OIL CO. LTD. THROUGH G.M.
Vs
COLLECTOR OF CUSTOMS, THROUGH ADDITIONAL COLLECTOR OF CUSTOMS AND 2 OTHERS
Customs Act, 1969
32(1),32(2),106,194A,194B,196
2017 PTD 397
Appellate Tribunal Inland Revenue 2017 M/S. TOUFIQUE ASSOCIATE
Vs
THE COMMISSIONER INLAND REVENUE, Zone-IV, REGIONAL TAX OFFICE -III, Karachi
Civil Procedure Code (V of 1908)
Rule2-A ofOrderXXXIX
2017 PTD 633
Lahore High Court 2017 Murree Brewery Company Limited
Vs
Province of Punjab through its Chief Secretary & others
Punjab Excise Act, 1914
31,32
2017 PTD 283
Lahore High Court 2017 Water & Power Development Authority
Vs
Excise and TAX ation Department, Government of the Punjab & others
Constitution of Pakistan, 1973
25,153,157,165,173
2017 PTD 517
Supreme Court of Pakistan 2017 M/S SHIFA INTERNATIONAL HOSPITAL, Islamabad High Court High Court .... ER
Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX, Islamabad High Court High Court
Income Tax Ordinance, 1979
23,Third Schedule
2017 TAX 218
Supreme Court of Pakistan 2017 M/S SHIFA INTERNATIONAL HOSPITAL, Islamabad High Court High Court .... ER
Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX, Islamabad High Court High Court
Income Tax Ordinance, 1979
23,Third Schedule
2017 PTD 1158
Lahore High Court 2017 Messrs TIME TRADING CO.
Vs
FEDERATION OF PAKISTAN and others

2016 PTD 2227
Supreme Court of Pakistan 2017 SINDH REVENUE BOARD THROUGH CHAIRMAN GOVERNMENT OF SINDH AND ANOTHER
Vs
THE CIVIL AVIATION AUTHORITY OF PAKISTAN THROUGH AIRPORT MANAGER
Sindh Sales Tax on Services Act (II of 2011)
2(5), 2(6), 2(7), 2(79), 3 & Second Schedule

(2020)122 TAX 467
2017 SCMR 1344
Appellate Tribunal Inland Revenue 2017 M/S. RESOURCE MARKETING CONSULTANTS
Vs
ASSISTANT COMMISSIONER (UNIT-16), SRB, KARACHI.
Sindh Sales Tax on Services Act (II of 2011)
43, 44

2017 PTCL 613
Sindh High Court 2016 PAKISTAN INTERNATIONAL FREIGHT FORWARDERS ASSN and others
Vs
PROVINCE OF SINDII and ors.
Sindh Sales Tax on Services Act (II of 2011)
2(47), 2(80), Part B of the Second Schedule

(2016)114 TAX 413
Supreme Court of Pakistan 2016 NAVEED GABA PROPRIETOR OF €œG MOBILE€, KARACHI AND ANOTHER ...........IN C.As. 1436/2016
Vs
THE GOVERNMENT OF PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD ETC...--Respondent
Sales Tax Act, 1990
3(b),3(2)(b),3(6),8(1)(b),13(2)(a),4(c),3(2)(b),3(6),8(1)(b),71
2016 PTD 2269
Sindh High Court 2016 GUL WALI and 4 others
Vs
The STATE and others
Criminal Procedure Code (V of 1898)
497(2)
2016 PTD 1903
Customs Appellate Tribunal 2016 Messrs MALIK RUBBER SHEET FACTORY
Vs
DEPUTY COLLECTOR and another
Customs Act, 1969
179,181,193A
2016 PTD 1847
Sindh High Court 2016 ASTRO PLASTICS (PVT.) LTD. through Company Secretary and another
Vs
MINISTRY OF FINANCE, GOVERNMENT. OF PAKISTAN through Secretary and 3 others
Customs Act, 1969
25
2016 PTD 1824
Sindh High Court 2016 ABDUL RAZZAQ
Vs
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONFBR, REGIONAL OFFICE, KARACHI and 2 others
Customs Act, 1969
2(s),16,187,196
2016 PTD 1861
Customs Appellate Tribunal 2016 Messrs EMAAN IMPEX (PVT.) LTD., KARACHI
Vs
The ASSISTANT COLLECTOR OF CUSTOMS and another
Customs Act, 1969
180,193A(3)
2016 PTD 1767
Lahore High Court 2016 Messrs EAC ENGINEERING (PVT.) LTD. through Chief Executive
Vs
The FEDERATION OF PAKISTAN through Secretary Ministry of Law and 3 others
Sales Tax Special Procedure (Withholding) Rules, 2007
1,2(2)(A)
2016 PTD 1761
Customs Appellate Tribunal 2016 HUFFAZ SEAMLESS PIPE INDUSTRIES LTD.
Vs
COLLECTOR OF CUSTOMS, and 2 others
Customs Rules, 2001
350(4)
2016 PTD 1644
Customs Appellate Tribunal 2016 Messrs ALIZ INTERNATIONAL
Vs
COLLECTOR OF CUSTOMS, MMC OF PMBQ, CUSTOMS HOUSE, KARACHI and 2 others
Customs Act, 1969
27A,80,180
2016 PTD 1706
Islamabad High Court 2016 Messrs PAKTEL LTD., ISLAMABAD
Vs
COLLECTOR OF CENTRAL EXCISE AND SALES TAX , RAWALPINDI
Central Excise Act, (I of 1944)
3,36-C,First Schedule
2016 PTD 1754
Sindh High Court 2016 MUHAMMAD IQBAL and 2 others
Vs
PAKISTAN TELECOMMUNICATION AUTHORITY and 2 others
Customs Act, 1969
16
2016 PTD 1698
Lahore High Court 2016 TAHIR ABBAS and others
Vs
GOVERNMENT OF PUNJAB and others
Punjab Agricultural Income Tax Rules, 1997
2,3,3(1),4,4-A,4-B,4-C,4-D,First Schedule
2016 PTD 1470
Federal Tax Ombudsman 2016 DIRECTOR GENERAL, INTELLIGENCE AND INVESTIGATION INLAND REVENUE, ISLAMABAD
Vs
MASTER TILES AND CERAMIC INDUSTRIES LTD. G.T. ROAD GUJRANWALA and 3 others
Federal Tax Ombudsman Ordinance, 2000
9,13,14(8)
2016 PTD 1443
Customs Appellate Tribunal 2016 M. NADEEM TRADING COMPANY and another
Vs
COLLECTOR OF CUSTOMS (EXPORTS)
Customs Act, 1969
25(15),26,29,130,131,131(c),180,205,215
2016 PTD 1613
Supreme Court of UK 2016 COMMISSIONERS FOR HER MAJESTY€™S REVENUE AND CUSTOMS
Vs
UBS AG and another

2016 PTD 1921
Supreme Court of UK 2016 COMMISSIONERS FOR HER MAJESTY€™S REVENUE AND CUSTOMS
Vs
UBS AG and another

2016 PTD 1921
Sindh High Court 2016 LAGUARDIA LOGISTICS (PVT.) LTD. through General Manager Officer, Karachi
Vs
FEDERATION OF PAKISTAN through Customs Collectorate Preventive
Customs Act, 1969
129
2016 PTD 1750
Sindh High Court 2016 ELLECOT SPINNING MILLS LTD.
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Trade and Commerce, Islamabad and 6 others
Anti Dumping Duties Ordinance, 2015
37,23,2(d),2(j)(v)
2016 PTD 1334
Lahore High Court 2016 HONDA ATLAS CAR PAKISTAN LTD.
Vs
FEDERATION OF PAKISTAN and others
Federal Excise Act, 2005
2(3),2(12a),3,FirstSched.
2016 PTD 1328
Customs Appellate Tribunal 2016 Messrs DUA TRADERS and 3 others
Vs
COLECTOR OF CUSTOMS (APPEAL courtS), KARACHI and another
Customs Act, 1969
25(5)(6),32(3A),36,156,156(1),194A
2016 PTD 1294
Customs Appellate Tribunal 2016 Messrs PATANWALA AND SONS, KARACHI and 3 others
Vs
COLLECTOR MCC OF APPRAISEMENT-WEST CUSTOMS HOUSE KARACHI
Customs Act, 1969
32,79,80,81(2),81(4),81(5),179(3),194A(1),207,208,209
2016 PTD 1266
Lahore High Court 2016 M/s. Amina Z. Beauty Salon
Vs
Federation of Pakistan etc.
Punjab Sales Tax on Services (Enforcement) Rules, 2014
6
2016 PTD 654
Supreme Court of Pakistan 2016 COMMISSIONER OF Income Tax , PESHAWAR
Vs
Messrs ISLAMIC INVESTMENT BANK LTD.
Companies Ordinance, 1984
316
2016 PTD 1339
Customs Appellate Tribunal 2016 YINGQUAN PANG through Advocate Legal Consultant
Vs
COLLECTOR OF CUSTOMS and 2 others
Customs Act, 1969
3,32(1),32(1)(a),32(1)(c),32(3),156(1),178,179,194A
2016 PTD 1222
Sindh High Court 2016 COMMISSIONER OF Income Tax , SPECIAL ZONE, KARACHI
Vs
DEWAN KHALID TEXTILE MILLS LTD.
Income Tax Ordinance, 1979
23(1)(xviii),24(a),136(1)
Sindh High Court 2016 COMMISSIONER OF Income Tax , SPECIAL ZONE, KARACHI
Vs
DEWAN KHALID TEXTILE MILLS LTD.
Income Tax Ordinance, 1979
23(1)(xviii),24(a),136(1)
2016 PTD 1136
Islamabad High Court 2016 Messrs KINGCRETE BUILDERS through General Manager
Vs
CENTRAL BOARD OF REVENUE, through Chairman CBR, Islamabad and 3 others
Customs Act, 1969
30,30A
2016 PTD 1142
Lahore High Court 2016 COMMISSIONER OF Income Tax
Vs
FRESH JUICES LTD.
Finance Act, 1991
12(10),24
2016 PTD 1093
Sindh High Court 2016 Messrs TRADE LINK CORPORATION and others
Vs
FEDERATION OF PAKISTAN and others
Customs Act, 1969
25,25A,206
2016 PTD 1096
Sindh High Court 2016 Messrs ALLY BROTHERS AND CO. (PAKISTAN) LTD. through Duly Authorized Representative
Vs
COLLECTOR OF CUSTOMS
Customs Act, 1969
13,196
2016 PTD 1153
Sindh High Court 2016 COLLECTOR OF CUSTOMS through Additional Collector of Customs
Vs
MUHAMMAD SHAFIQUE
Customs Act, 1969
32,33,196
2016 PTD 1175
Lahore High Court 2016 INSTITUTE OF ARCHITECTS, PAKISTAN (LAHORE CHAPTER)
Vs
PROVINCE OF PUNJAB and others
Punjab Revenue Authority Act, 2012
3,3(1),5,8
2016 PTD 1103
Sindh High Court 2016 COLLECTOR OF CUSTOMS through Additional Collector of Customs
Vs
MUHAMMAD ZUBAIR GHEEWALA
Customs Act, 1969
14,14-A,32(1),79(1),196
2016 PTD 1913
Federal Tax Ombudsman 2016 Messrs MAJEED AND SONS STEEL (PVT.) LTD.
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD
Customs Act, 1969
81,83(3)
2016 PTD 2599
Lahore High Court 2016 Urban Developers Associates
Vs
Commissioner Inland Revenue, etc.
Federal Excise Act, 2005
9,9(2)
2016 PTD 2242
Lahore High Court 2016 Messrs KASHMIR SUGAR MILLS LTD.
Vs
FEDERATION through Secretary Revenue and others
Federal Excise Act, 2005
3,42
2016 PTD 1649
Islamabad High Court 2016 K.K. Oil and Ghee Mills Pvt. Ltd.
Vs
F.B.R. etc.
Constitution of Pakistan, 1973
199
2016 PTD 2601
Lahore High Court 2016 Arshad Hussain Khan s/o Khan Ata Hussain Khan, Multan.
Vs
The Collector of Customs (APPEAL courts), Lahore and 5 Others.
Customs Act, 1969
15,16,17,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171172,179,180,193,194,195,196,196J201,550
2016 PTD 807
Sindh High Court 2016 CIVIL AVIATION AUTHORITY through Airport Manager
Vs
FEDERAL BOARD OF REVENUE through Chairman and others
Sales Tax Act, 1990
2(35),3,3(5),3(41),13
2016 PTD 961
Sindh High Court 2016 DIRECTOR GENERAL PAKISTAN COST GUARDS
Vs
IQBAL AFGHANI and another
Customs Act, 1969
194B(3),194A,194(c)(5),195,196
2016 PTD 900
Customs Appellate Tribunal 2016 Before Adnan Ahmed, Member (JudiciaLII) M.N. TRADING COMPANY, LAHORE
Vs
DIRECTOR GENERAL OF VALUATION, CUSTOM HOUSE, KARACHI and 2 others
Customs Act, 1969
19A,33,33(3),80,80(3),81,193,193A(2),193A(3)
2016 PTD 876
Supreme Court of Pakistan 2016 The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LTU, KARACHI
Vs
Messrs PAK SUZUKI CO. LTD., KARACHI
Sales Tax Act, 1990
47(11)
2016 PTD 867
Peshawar High Court 2016 COMMISSIONER OF INLAND REVENUE (LEGAL), PESHAWAR
Vs
KHALID UMar court KHAN
General Clauses Act, 1897
24A
2016 PTD 823
Federal Tax Ombudsman 2016 ABDUR RAUF CHAUDHRY, FEDERAL TAX OMBUDSMAN NAZAR HUSSAIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Sales Tax Act, 1990
25,33(9),45A,46A,72B
2016 PTD 830
Islamabad High Court 2016 PAKISTAN OILFIELDS LTD., through General Manager
Vs
FEDERATION OF PAKISTAN through Secretary Revenue, Division and 3 others
Customs Act, 1969
83A,196,202A
2016 PTD 824
Federal Tax Ombudsman 2016 Malik FAISAL AZEEM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Sales Tax Act, 1990
10,66
2016 PTD 821
Income Tax Appellate Tribunal 2016 C.I.R., Zone-IV, LTU, KARACHI
Vs
HAMDAM PAPER PRODUCTS (PVT.) LTD.
Sales Tax Act, 1990
8B(2),8B(3),66
2016 PTD 711
Sindh High Court 2016 DANISH JAHANGIR
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN AND 2 OTHERS er by: Ghulam Nabi Shar
Customs Act, 1969
25,25A,25D,81,196,219
2016 PTD 702
Customs Appellate Tribunal 2016 Haji SAEED AHMED and another
Vs
ANTISMUGGLING ORGANIZATION and another
Customs Act, 1969
4,18,26,26(d),177,180,187,215,215(b)
2016 PTD 659
Balochistan High Court 2016 Messrs UNITED AGRO CHEMICALS through authorized dealer and another
Vs
GOVERNMENT OF PAKISTAN through Collector Customs House and 2 others
Customs Act, 1969
2(s),156(1)(8)(i),171
2016 PTD 582
Lahore High Court 2016 MUHAMMAD AWAIS
Vs
SPECIAL JUDGE CUSTOMS and 3 others
Customs Act, 1969
166,185,185F
2016 PTD 556
Sindh High Court 2016 TAUSEEF MIRZA
Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT) and 2 others
Customs Act, 1969
18,14A,32,32A,156(1),209
2016 PTD 548
Sindh High Court 2016 CHINA HARBOUR ENGINEERING COMPANY LTD. through Authorized Officer
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and Economic Affairs and 2 others
Income Tax Ordinance, 2001
122A,122B,152,153,153(4)
2016 PTD 2679
Appellate Tribunal Inland Revenue 2016 Messrs SHIRAZ ARENA
Vs
DEPUTY COMMISSIONER INLAND REVENUE (AUDIT-I) RTO, PESHAWAR and another

2016 PTD 2560
Customs Appellate Tribunal 2016 Messrs CREATIVE ELECTRONICS (PVT.) LTD.
Vs
COLLECTOR OF CUSTOMS and another
Customs Act, 1969
14,16,18,19,25,32,156(1),9,10A,14,179(3),194A
2016 PTD 536
Lahore High Court 2016 K.B. ENTERPRISES
Vs
FEDERATION OF PAKISTAN and others
Sales Tax Act, 1990
11,11(3),46
2016 PTD 483
Sindh High Court 2016 MUHAMMAD AKRAM QURESHI
Vs
DIRECTOR, FEDERAL INVESTIGATION AGENCY and 5 others
Customs Act, 1969
2(s),16,156(1)(8),159,171
2016 PTD 244
Sindh High Court 2016 MUHAMMAD ASIM ARMAN
Vs
COLLECTORATE OF CUSTOMS (PREVENTIVE) and 3 others
Customs Act, 1969
33,79,80,32(2),33(5),179,193,217
2016 PTD 163
Federal Tax Ombudsman 2016 IJAZ HUSSAIN BUTT, SECRETARY THE PROVINCIAL GOVERNMENT EMPLOYEES, COOPERATIVE HOUSING SOCIETY LIMITED (PGECHSL)
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD
Federal Excise Act, 2005
3
2016 PTD 457
Federal Tax Ombudsman 2016 M/S ALHAMRA TRADING COMPANY
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD
Customs Act, 1969
32,79(1)(b),81,156(1),180,181,182,194A,216,217
2016 PTD 609
Lahore High Court 2016 PUNJAB BEVERAGES CO. (PVT.) LTD. through General Manager Finance
Vs
FEDERATION OF PAKISTAN through Ministry of Finance and others
Federal Excise Act, 2005
2(12a)
2016 PTD 1736
Sindh High Court 2016 Messrs PFIZER PAKISTAN LTD. through Company Secretary and others
Vs
DEPUTY COMMISSIONER and others Ainuddin Khan DAG.
Income Tax Ordinance, 2001
120(1),120(1A),122(5),177,214C
2016 PTD 1429
Sindh High Court 2016 SEEDAT CHAMBERS through Abdul Cadir Adam Seedat
Vs
WEALTH TAX OFFICER and 3 others
Wealth Tax Act, (XV of 1963)
2(e)(ii),2(3),3,10(5),23,45A
2016 PTD 2625
Supreme Court of Pakistan 2016 Superintendent, Central Excise, Sheikhupura
Vs
Fauji Sugar Mills, Sangla Hills, Sheikhupura & others
Central Excise Act, (I of 1944)
12A,12A(1),First Schedule
2016 PTD 564
Supreme Court of Pakistan 2016 Indus Trading and Contracting Company
Vs
Collector of Customs (Preventive) Karachi and others ... --Respondents
Customs Act, 1969
18,18(1),18(2),19,25
2016 PTD 2355
Peshawar High Court 2016 WALI SHAH
Vs
Collector of Customs
Customs Act, 1969
179(1)
2016 PTD 470
Lahore High Court 2016 Qaisar Abbas
Vs
Member (Taxes) BOR, Punjab etc.
Punjab Finance Act, 2013
1,3B
2016 PTD 910
Federal Tax Ombudsman 2016 BEFORE THE FEDERAL TAX OMBUDSMAN, REGIONAL OFFICE, Lahore PROP: M/S GULL JEWELLERS, NEW SARAFA BAZAR, SARGODHA
Vs
SECRETARY REVENUE DIVISION, Islamabad court
Sales Tax Special Procedure Rules, 2007
3B,4(b),6(4)
2016 PTD 481
Appellate Tribunal Inland Revenue 2016 MS. SARHAD RESTAURANT, Lahore
Vs
C.I.R. (APPEALS-III), Lahore
Sales Tax Act, 1990
2(4),11,25,33(13),40B
2016 PTD 445
Lahore High Court 2016 M/s Asfaq Trading Company
Vs
Collector of Customs, Lahore High Court
Customs Act, 1969
18,25,25A,25(13)(a),79,80
2016 PTD 2111
Appellate Tribunal Inland Revenue 2016 M/S. EHSAN CHAPPAL STORE (PVT.) LTD., Lahore High Court
Vs
CIR., R.T.O.-II, Lahore High Court
Sales Tax Act, 1990
2(37),3,11(1)(2),33(5)(8)(11c),13,33,34c
2016 PTD 342
Lahore High Court 2016 SHV ENERGY PAKISTAN (PVT.) LTD.
Vs
PROVINCE OF THE PUNJAB etc.
Punjab Professions & Trades Tax Rules, 1977
4,4(3),4(4)
2016 PTD 589
Sindh High Court 2016 ZAHEER AHMED
Vs
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONIR and 4 others
Constitution of Pakistan, 1973
203
2016 PTD 365
Supreme Court of Pakistan 2016 MAJEED AND SONS STEELS (PVT.) LTD. and others
Vs
FEDERATION OF PAKISTAN through Secretary M/o Economic Affairs, Islamabad and others
Customs Act, 1969
18(5),proviso
2016 PTD 1655
Sindh High Court 2016 The STATE/ANTI NARCOTICS FORCE
Vs
MUSHTAQ AHMED MALIK AND ANOTHER
Customs Act, 1969
156(1),156(8)
2016 PTD 2881
Sindh High Court 2016 Messrs SHOGAN INTERNATIONAL (PVT.) LTD.
Vs
CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN AND 3 OTHERS
Customs Act, 1969
25,25(5)(b)
2016 PTD 2866
Sindh High Court 2016 RAY SHIPPING ENTERPRISE LTD.
Vs
ASSISTANT COLLECTOR OF CUSTOMS and others
Customs Act, 1969
19(3),79(3),82
2016 PTD 2760
Appellate Tribunal Inland Revenue 2016 M/S. NICON (PVT.) LTD., LAHORE
Vs
C.I.R. R.T.O.-II, LAHORE
Income Tax Ordinance, 2001
63,66A,59(1),SecondScheule,Part-1,C1.86B
2016 PTD 2757
Sindh High Court 2016 ADDITIONAL COLLECTOR OF CUSTOMS
Vs
MUHAMMAD HUSSAIN
Customs Act, 1969
2(s),15,194A(3),196
2016 PTD 2748
Sindh High Court 2016 DATA STEEL PIPE INDUSTRIES (PVT.) LTD.
Vs
LARGE TAX PAYER UNIT (L.T.U.) through Chief Commissioner Inland Revenue
Customs Act, 1969
18(1),19,20,23,196,196(5),202
2016 PTD 2734
Federal Tax Ombudsman 2016 Messrs PRIME LUBRICANTS (PVT.) LTD.
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD

2016 PTD 2522
Islamabad High Court 2016 MUJAHID SOAP AND CHEMICAL INDUSTRIES (PVT.) LTD.
Vs
MEMBER (JUDICIAL), CUSTOMS APPELLATE TRIBUNAL and others

2016 PTD 2515
Lahore High Court 2016 Messrs ENGLISH SHOES (PVT.) LTD.
Vs
The COMMISSIONER OF Income Tax /WEALTH TAX
Income Tax Ordinance, 1979
62(1),133(5),136
2016 PTD 2422
Islamabad High Court 2016 COMMISSIONER OF Income Tax COMPANIES ZONE, ISLAMABAD/WEALTH TAX
Vs
Messrs SHIFA INTERNATIONAL HOSPITAL, ISLAMABAD
Income Tax Ordinance, 1979
Third Schedule
2016 PTD 2419
Lahore High Court 2016 COMMISSIONER OF INCOME/WEALTH TAX
Vs
MUHAMMAD AMIN
Income Tax Ordinance, 1979
136(2)
2016 PTD 2409
Customs Appellate Tribunal 2016 Messrs MACCA TRADERS
Vs
SUPERINTENDENT SPECIAL ANTI SMUGGLING SQUAD and another

2016 PTD 2230
Sindh High Court 2016 MUHAMMAD ATHAR HAFEEZ KHAN
Vs
ISLAMIC REPUBLIC OF PAKISTAN through Secretary, Ministry of Finance and 3 others

2016 PTD 2219
Appellate Tribunal Inland Revenue 2016 Messrs ALLIED STAINLESS INDUSTRIES. GUJRANWALA
Vs
The COMMISSIONER INLAND REVENUE, R.T.O., GUJRANWALA

2016 PTD 2173
Lahore High Court 2016 FAISALABAD ELECTRIC SUPPLY COMPANY LIMITED (FESCO) through Director
Vs
FEDERATION OF PAKISTAN through Secretary Finance and 4 others

2016 PTD 2171
Customs Appellate Tribunal 2016 Messrs LEATHER COTEX
Vs
COLLECTOR OF CUSTOMS (ADJUDICATION-II) and another

2016 PTD 2157
Customs Appellate Tribunal 2016 Messrs SURAJ FERTILIZER INDUSTRIES (PVT.) LTD., LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-VIII, R.T.O.-II, LAHORE

2016 PTD 2154
Islamabad High Court 2016 Messrs AL-HAJ ENTERPRISES (PVT.) LIMITED through Authorized Officer
Vs
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, ISLAMABAD and 3 others

2016 PTD 2146
Lahore High Court 2016 M/s. Multan Electric Power Co. Limited (MEPCO).
Vs
The Commissioner, Inland Revenue (WHT), RTO, Multan & another.
Income Tax Ordinance, 2001
133,153(7),235(1),235(2)
2016 PTD 2567
Lahore High Court 2016 The Commissioner Inland
Vs
M/s Haral Textile Mills Limited. Revenue.
Income Tax Ordinance, 1979
2(32),50,50(4),50(9),52,53,72,81,86
2016 PTD 2253
Supreme Court of Pakistan 2016 Habib Safe Deposit Vault (Private) Ltd.
Vs
The Province of Sindh through Secretary Finance and others
Sindh Sales Tax on Services Act (II of 2011)
3, 5, 8, Clause 79(2) of Second Schedule
2016 PTD 1180
(2016)113 TAX 61
2016 PTCL 24
2016 SCMR 484
Sindh High Court 2015 MESSRS PAKISTAN TELECOMMUNICATION COMPANY LTD. THROUGH DULY AUTHORIZED ATTORNEY AND OTHERS
Vs
PROVINCE OF SINDH THROUGH SECRETARY, MINISTRY OF FINANCE AND 2 OTHERS
Sindh Sales Tax on Services Act (II of 2011)
8, 23, 22, 24B, 43, 44, 47, 57, 63, 68, 76, First Schedule, Second Schedule
2015 PTD 2072
Sindh High Court 2015 HABIB SAFE DEPOSIT VAULT (PVT.) LTD.
Vs
PROVINCE OF SINDH through Secretary Ministry of Revenue and 2 others -
Sindh Sales Tax on Services Act (II of 2011)
3
2015 PTD 1863
Sindh High Court 2015 Messrs MARITIME AGENCIES (PVT.) LTD. through Company Secretary,
Vs
ASSISTANT COMMISSIONER-II OF SRB and 2 others
Sindh Sales Tax on Services Act (II of 2011)
32
2015 PTD 160
Sindh High Court 2015 Messrs KARACHI TAX BAR ASSOCIATION, KARACHI and 3 others
Vs
PROVINCE OF SINDH through Finance Secretary, Karachi and another
Sindh Sales Tax on Services Act (II of 2011)
2(35), 3, First Schedule
2014 PTD 1398
Board of Revenue, Punjab 2015 Mst. SANA HUSNAIN
Vs
The STATE
Punjab Agricultural Income Tax Rules, 1997
3(2)(ix),12,5
2015 PTD 2292
Sindh High Court 2015 AUGERE PAKISTAN (PVT.) LTD. through Authorized Attorney
Vs
PROVINCE OF SINDH through Secretary Ministry of Finance and 4 others
Sindh Sales Tax on Services Act (II of 2011)
2(97)
2015 PTD 1340
Federal Tax Ombudsman 2015 Messrs MIMA KNIT (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Sales Tax Act (VII of 1990)
10, 7(1), 2(14) & 2(22A)(e)
2015 PTD 371
2014 PTCL 24
Sindh High Court 2014 Messrs PAKISTAN MOBILE COMMUNICATIONS LTD
Vs
SINDH REVENUE BOARD through Chairman, Karachi and 2 others
Sindh Sales Tax on Services Rule, 2011
R. 22(1), 32
2014 PTD 2048
Sindh High Court 2014 MARITIME AGENCIES (PRIVATE) LTD
Vs
THE ASSISTANT COMMISSIONER-II OF SRB
Sindh Sales Tax on Services Act (II of 2011)
32(2), 52, 57, 61, 63
110 TAX 340
Sindh High Court 2014 PAKISTAN MOBILE COMMUNICATION LTD. and others
Vs
SINDH REVENUE BOARD AND OTHERS
Sindh Sales Tax on Services Act (II of 2011)
22(1)
110 TAX 259
Sindh High Court 2014 LIAQUAT ALI and another
Vs
Col. (Retd.) AKHTAR SULTANs
Qanun-e-Shahadat (10 of 1984)
118
2014 PTD 78
Lahore High Court 2014 COMMISSIONER OF WEALTH TAX, RAWALPINDI
Vs
HAFIZ S.A. RAHMAN, RAWALPINDI
Wealth Tax Act, (XV of 1963)
2(1)(10),8,16,27(1)
2014 PTD 2063
Peshawar High Court 2014 MUHAMMAD AFTAB SULTAN through Authorized Agent
Vs
GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE through Secretary Finance 7 others
Constitution of Pakistan, 1973
1999
2014 PTD 1959
Supreme Court of Pakistan 2014 CENTRAL BOARD OF REVENUE, ISLAMABAD AND ANOTHER
Vs
WAPDA AND ANOTHER
Pakistan Water and Power Development Authority Act, (XXXI of 1958)
3,8
2014 PTD 1861
Board of Revenue, Punjab 2014 CH. SALIK HUSSAIN
Vs
THE STATE AND OTHERS
Punjab Agricultural Income Tax Act, 1997 (I of 1997)
3(2),3(3)(ix)
2014 PTD 1721
Federal Tax Ombudsman 2014 MESSRS RAINBOW INDUSTRIES, MULTAN
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000
2(3),9
2014 PTD 1688
Federal Tax Ombudsman 2014 MESSRS SALEH EJAZ CONSTRUCTION COMPANY, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Customs Act, 1969
81
2014 PTD 1723
Supreme Court of Pakistan 2014 SANDOZ PAK LTD
Vs
GOVERNMENT OF PAKISTAN AND OTHERS
Central Excise Act, (I of 1944)
3,FirstSched.Entry04.03
2014 PTD 1231
Appellate Tribunal Inland Revenue 2014 MESSRS SARENA INDUSTRIES AND EMBROIDERY MILLS (PVT.) LIMITED, LAHORE
Vs
COMMISSIONER INLAND REVENUE, Zone-III, LAHORE

2014 PTD 1224
Appellate Tribunal Inland Revenue 2014
Vs
Central Excise Act, (I of 1944)
33(3)
2014 PTD 1034
Appellate Tribunal Inland Revenue 2014 Mst. FARKHANDA FAROOQI
Vs
C.I.R., R.T.O., LAHORE

2014 PTD 1032
Customs Appellate Tribunal 2014 INTERNATIONAL BUSINESS MANAGEMENT
Vs
DIRECTOR, DIRECTORATE GENERAL OF CUSTOMS VALUATION AND ANOTHER
Customs Act, 1969
25(1)(2)(5)(6),25A(1),25D,215
2014 PTD 987
Federal Tax Ombudsman 2014 MESSRS MUMTAZ GHANI TEXTILE (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000
9,10(3)
2014 PTD 1340
Appellate Tribunal Inland Revenue 2014 MESSRS ZEAL PAK CEMENT FACTORY LTD. HYDERABAD
Vs
COLLECTOR OF CUSTOMS, SALES TAX, HYDERABAD
Central Excise Rules, 1944
10,10(1)(2),33,R.56
2014 PTD 920
Lahore High Court 2014 Haji ABDUL RAZZAQ KHAN
Vs
FEDERATION OF PAKISTAN through Secretary and 5 others
Import Policy Order, 2013
Cl.4,proviso
2014 PTD 883
Customs Appellate Tribunal 2014 Messrs PORT QASIM AUTHORITY through Secretary
Vs
DIRECTOR GENERAL, INTELLIGENCE AND INVESTIGATION F.B.R. and 3 others
Pakistan Merchant Shipping Ordinance (LII of 2001)
2(2),15(c)
2014 PTD 709
Supreme Court of Pakistan 2014 HUMAN RIGHTS CASE NO. 14392 OF 2013 AND HUMAN RIGHTS CASE NO. 790-G OF 2009 AND SUO MOTU CASE NO.1 of 2013 AND CIVIL NO.455 of 2013 OGRA through Secretary Vs Messrs MIDWAY II, CNG STATION and others CONSTITUTIONAL S NOS.33 AND 34 OF 2005 Engineer IQBAL ZAFAR JHAGRA AND SENATOR RUKHSANA ZU
Vs
FEDERATION OF PAKISTAN and others
Constitution of Pakistan, 1973
9,38,184(3),18,25,3,24,77
2014 PTD 243
Sindh High Court 2013 CIVIL AVIATION AUTHORITY OF PAKISTAN through Airport Manager
Vs
SINDH REVENUE BOARD through Chairman and 2 others
Sindh Sales Tax on Services Act (II of 2011)
3
2013 PTD 2048
Appellate Tribunal Inland Revenue 2013 KARACHI TAX BAR ASSOCIATION and others
Vs
PROVINCE OF SINDH, through its Finance Secretary, Sindh Assembly Building, Karachi, and Another
Sindh Sales Tax on Services Act (II of 2011)
2 , 2(63) , 3
2013 TAX 350
108 TAX 350
Supreme Court of Pakistan 2012 MESSRS SANA INDUSTRIES LIMITED
Vs
GOVERNMENT OF PAKISTAN AND ANOTHER
Companies Profit (Workers Participation) Act, 1968
3,3(2),Sched.
2012 PTD 420
Supreme Court of Pakistan 2010 PEARL CONTINENTAL HOTEL and others
Vs
GOVERNMENT OF N.W.F.P and others
North West Frontier Province Finance Ordinance (XXIII of 2002)
4
2010 PTD 2018
Peshawar High Court 2010 MESSRS BANK ALFALAH LIMITED, KARACHI
Vs
EXCISE AND TAXATION OFFICER-IV, PESHAWAR AND 2 OTHERS
Banking Companies Ordinance, 1962
5
2010 PTD 1913
Appellate Tribunal Inland Revenue Messrs R.M. GULISTAN ENGINEERS AND CONSTRUCTORS (PVT.) LTD.
Vs
The COMMISSIONER INLAND REVENUE (APPEAL courtS-IV), KARACHI
Sales Tax Act, 1990
11,32,36,36(1),36(2)
2016 PTD 1957