PAKISTAN WAPDA FOUNDATION vs The COLLECTOR OF CUSTOMS, SALES TAX, LAHORE Ss — 2023 SCMR 79 SUPREME-COURT

Case information

Citation: 2023 SCMR 79 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: PAKISTAN WAPDA FOUNDATION vs The COLLECTOR OF CUSTOMS, SALES TAX, LAHORE Ss
Subject matter: Tax & Customs
Provisions referred to: Central Excises Act

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

PAKISTAN WAPDA FOUNDATION VS The COLLECTOR OF CUSTOMS, SALES TAX, LAHORE Ss. 2(25) & 3---Central excise duty---Term 'manufacture' within the purview of the Central Excises Act, 1994---Principles for adjudging as to what constitutes 'manufacture' within the purview of the scheme envisaged in the Central Excises Act, 1944 stated.

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