| Citation(s) |
|---|
| 2025 SLG 3034 2025 SLD 3034 = 2025 LHC 2040 = (2025) 132 TAX 7 |
Lahore High Court, Rawalpindi Bench, Rawalpindi
STR (Sales Tax Reference) 35-2022
PRESENT; (MIRZA VIQAS RAUF) (ASIM HAFEEZ) JUDGE
06.03.2025 Mr. Imran-ul-Haq, Advocate for the applicant. Mr. Hassan Kamran Bashir, Advocate for respondents No.2 to 4. Ms. Nadia Murad, Legal Officer, Punjab Revenue Authority.
STR (Sales Tax Reference) 35-2022
PRESENT; (MIRZA VIQAS RAUF) (ASIM HAFEEZ) JUDGE
06.03.2025 Mr. Imran-ul-Haq, Advocate for the applicant. Mr. Hassan Kamran Bashir, Advocate for respondents No.2 to 4. Ms. Nadia Murad, Legal Officer, Punjab Revenue Authority.
M/s Astral Constructions (Pvt.) Limited
VERSUS
Province of Punjab, etc
Law: Punjab Sales Tax on Services Act, 2012
Section: 2(30), 2(33), 2(35), 3, 11, 25, 65, 67A
Summary;
Background
The reference application arises from the decision of the Appellate Tribunal, Punjab Revenue Authority (PRA), challenging various legal questions around sales tax on services under the Punjab Sales Tax on Services Act, 2012 (the Act). The applicant had entered into an agreement with DHA Lahore for construction services, and the dispute concerns tax liability and procedural compliance issues.
Key Legal Questions Considered
Whether the applicant is a resident or non-resident under the Act, impacting the applicable tax provisions.