| Citation(s) |
|---|
| 2025 SLG 4689 2025 SLD 4689 = 2025 SCP 161 = (2025) 132 TAX 394 |
Supreme Court of Pakistan
C.P.L.A.109-L/2024 (Against judgment dated 21.11.2023 passed by the Lahore High Court, Lahore in S.T.R. No.30/2015.)
PRESENT: MR. JUSTICE MUNIB AKHTAR MRS. JUSTICE AYESHA A. MALIK MR. JUSTICE AQEEL AHMED ABBASI
For the Petitioner : Mr. Ahmed Pervaiz, ASC For the
Respondent : Mr. Imtiaz Rashid Siddiqui, ASC Date of Hearing : 24.04.2025
C.P.L.A.109-L/2024 (Against judgment dated 21.11.2023 passed by the Lahore High Court, Lahore in S.T.R. No.30/2015.)
PRESENT: MR. JUSTICE MUNIB AKHTAR MRS. JUSTICE AYESHA A. MALIK MR. JUSTICE AQEEL AHMED ABBASI
For the Petitioner : Mr. Ahmed Pervaiz, ASC For the
Respondent : Mr. Imtiaz Rashid Siddiqui, ASC Date of Hearing : 24.04.2025
Commissioner Inland Revenue, Lahore … Petitioner
VS
M/s Educational Services (Private) … Respondent Limited, Lahore
Law: Federal Excise Act, 2005
Section: 2(8d), 3, 12, 12A, 40
Law: Federal Excise Rules, 2005
Section: 2(mb), 43A
Law: Sales Tax Act, 1990
Section: 3, 47
ORDER;
Munib Akhtar, J.: At the conclusion of the hearing it was announced that this leave petition was being converted into an appeal and allowed. The following are the reasons for our decision.