PAK TELECOM MOBILE LIMITED, ISLAMABAD vs COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD S — 2025 PTD 1491 ISLAMABAD

Case information

Citation: 2025 PTD 1491 ISLAMABAD
Court: Islamabad High Court
Year: 2025
Reporter: PTD
Parties: PAK TELECOM MOBILE LIMITED, ISLAMABAD vs COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD S
Subject matter: Tax & Customs
Provisions referred to: S. 3---I; S. 3; Sales Tax 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

PAK TELECOM MOBILE LIMITED, ISLAMABAD VS COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD S. 3---Insurance proceeds---Recovery of sales tax---Scope---Insurance proceeds do not constitute taxable supply and are not received in lieu of any taxable supply by an insured person and therefore are not liable to sales tax in terms of S. 3(1)(a) of Sales Tax Act, 1990.

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