(g) Interpretation of Constitution---
Exception---Scope---“Exception” has to be given proper meaning and effect---To impute redundancy to even a statutory provision or to so interpret a statute that a part of it is rendered futile or nugatory is a strong thing---Such approach would be almost impossible in relation to the Constitution---Exception is ordinarily be regarded as limiting or restricting main enactment by, e.g. taking something out of it but for the exception, would be regarded as falling within the main enactment.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Sindh High Court | 2017 | PAKISTAN INTERNATIONAL FREIGHT OF FORWARD ASSOCIATION Vs PROVINCE OF SINDH AND OTHERS |
Sindh Sales Tax Ordinance (VIII of 2000) 3 |
Taxing event is fundamental to all fiscal statutes |