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)

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 LTD., LAHORE S. 2(68)---Companies Ordinance (XLVII of 1984), Ss. 2(38) & 3 [since repealed]--- 'Subsidiary' and 'wholly-owned subsidiary'---Definition provided.

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