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Sales tax on services --Person liable to pay tax Special provisions and tax withholding provisions Person withholding tax to be considered "person liable to pay tax" Retrospective effect of S.13(3) of Sindh Sales Tax on Services Act, 2011 Scope- Question before High Court was whether taxpayer as a withholding agent could be considered "person liable to pay tax" for time period before S.13(3) of Sindh Sales Tax on Services Act, 2011 was inserted, vide which a person withholding tax was deemed to be "person liable to pay tax". Held, that generic meaning of term "person" as contained in S. (2)(63) of Sindh Sales Tax on Services Act, 2011 could not be applied to impose liability upon a person who otherwise did not qualify as "person liable to tax" within ambit of said Act, for period prior to ...
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