| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Supreme Court of Pakistan | 2023 | MESSRS RAJBY INDUSTRIES KARACHI AND OTHERS Vs FEDERATION OF PAKISTAN AND OTHERS |
Sales Tax Act, 1990 4 |
Preamble |
Sales Tax Act (VII of 1990)---Preamble---Laws which impose tax on sales---Interpretation---Such laws, being tax laws, are subject to a strict construction in accordance with the tax statutes generally---In other words, a sales tax statute must be strictly construed in considering its coverage and no strained construction may be indulged in against the taxpayer simply because of the apparent purpose to raise needed revenue, nor will such statutes be given a retroactive operation, unless such an effect is clearly intended by the lawmakers.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Supreme Court of Pakistan | 2023 | MESSRS RAJBY INDUSTRIES KARACHI AND OTHERS Vs FEDERATION OF PAKISTAN AND OTHERS |
Sales Tax Act, 1990 4 |
Preamble |