RAJBY INDUSTRIES KARACHI vs FEDERATION OF PAKISTAN Preamble — 2023 SCMR 1407 SUPREME-COURT

Case information

Citation: 2023 SCMR 1407 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: RAJBY INDUSTRIES KARACHI vs FEDERATION OF PAKISTAN Preamble
Subject matter: Tax & Customs

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

RAJBY INDUSTRIES KARACHI VS FEDERATION OF PAKISTAN Preamble---Laws which impose tax on sales---Interpretation---Such laws, being tax laws, are subject to a strict construction in accordance with the tax statutes generally---In other words, a sales tax statute must be strictly construed in considering its coverage and no strained construction may be indulged in against the taxpayer simply because of the apparent purpose to raise needed revenue, nor will such statutes be given a retroactive operation, unless such an effect is clearly intended by the lawmakers.

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