LAKSON TOBACCO COMPANY LIMITED vs NWFP through Secretary Finance S — 2023 SCMR 33 SUPREME-COURT

Case information

Citation: 2023 SCMR 33 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: LAKSON TOBACCO COMPANY LIMITED vs NWFP through Secretary Finance S
Provisions referred to: S. 11---T

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

LAKSON TOBACCO COMPANY LIMITED VS NWFP through Secretary Finance S. 11---Tobacco development cess, levy of---Constitutionality---Imposition of the tobacco development cess was not ultra vires the Constitution---Tobacco development cess that was levied was in the nature of fee, and the amounts collected were to be spent for the benefit of the tobacco manufacturers and the tobacco growers, who sustained the tobacco manufacturing industry---Appeals were dismissed.

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