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NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Levy of tax — 2022 PTD 683 SUPREME-COURT

Case information

Citation
2022 PTD 683 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2022
Reporter
PTD
Parties
NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Levy of tax

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

NAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Levy of tax---Scope---Measure of a tax must have a reasonable nexus with it, the subject matter, and that a tax cannot be levied on the basis of arbitrary valuation.

Other judgments reported in 2022 PTD

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