| Citation(s) |
|---|
| 2025 SLG 5447 2025 SLD 5447 = 2025 PTD 1681 |
Appellate Tribunal Inland Revenue
S.T.A. No.1977/LB of 2022, decided on 22nd August, 2025
Before Imran Munir and Rao Muhammad Nasir Jamil, Members
Barrister Nabeel Malik for Appellant. Qasim Raza, D.R. for
Respondent. Date of hearing: 5th August, 2025.
S.T.A. No.1977/LB of 2022, decided on 22nd August, 2025
Before Imran Munir and Rao Muhammad Nasir Jamil, Members
Barrister Nabeel Malik for Appellant. Qasim Raza, D.R. for
Respondent. Date of hearing: 5th August, 2025.
Messrs PAKISTAN RAILWAYS, LAHORE
VERSUS
The COMMISSIONER INLAND REVENUE, LEGAL ZONE, CTO, LAHORE
Law: Central Excise Act, (I of 1944)
Section: 3
Law: Federal Excise Act, 2005
Section: 12
Law: General Clauses Act, 1897
Section: 6
Law: Constitution of Pakistan, 1973
Section: 264
(a) Central Excise Act (I of 1944) [since repealed]---
----S. 3---Federal Excise Act (VII of 2005), S. 12 & Preamble------Constitution of