The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE vs QADBROS ENGINEERING (PVT — 2023 SCMR 939 SUPREME-COURT

Case information

Citation: 2023 SCMR 939 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE vs QADBROS ENGINEERING (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 2; Companies Ordinance (XLVII of 1984); Companies Ordinance; Companies 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

The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE VS QADBROS ENGINEERING (PVT.) LTD., LAHORE S. 2(68)---Companies Ordinance (XLVII of 1984), Ss. 2(38) & 3 [since repealed]---'Sister concern'---Meaning and definition---No definition of "sister concern" is provided either in the repealed Companies Ordinance, 1984 or the present Companies Act, 2017, but this turn of phrase basically delineates two or more distinct businesses or ventures owned by one and the same conglomerate but such undertakings/concerns do not have any link or nexus with the operations of each other's business with the exception of conjoint ownership but legally or financially are not related to each other despite its affiliation with another company with a separate identity and workforces.

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