COMMISSIONER INLAND REVENUE, LAHORE vs AZAM TEXTILE MILLS LIMITED, LAHORE S — 2025 PTD 753 SUPREME-COURT

Case information

Citation: 2025 PTD 753 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, LAHORE vs AZAM TEXTILE MILLS LIMITED, LAHORE S
Provisions referred to: S. 4---S

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

COMMISSIONER INLAND REVENUE, LAHORE VS AZAM TEXTILE MILLS LIMITED, LAHORE S. 4---Sale---Connotation---Sale occurs when ownership of goods is transferred to buyer and payment for such goods has been made---Payment must take the form of money, commonly referred to as price of goods---If ownership of goods is exchanged for anything other than money, such transaction cannot be classified as a sale; instead, it would be considered an exchange or barter.

Other judgments reported in 2025 PTD

2025 PTD 1549 LAHORE-HIGH-COURT-LAHOREPAK HYGIENIC INDUSTRIES VS FEDERATION OF PAKISTAN Ss.40 & 40-a---Search warrant, access and seizure of business records by FBR---Legality an…
2025 PTD 248 KARACHI-HIGH-COURT-SINDHARSHAD ALI KHAN VS FEDERAL BOARD OF REVENUE Ss. 16, 32 & 156(1), Cls. (9), (10-a) & (14)---Constitution of Pakistan, art. 199---SRO 577(I)/2…
2025 PTD 301 PESHAWAR-HIGH-COURTIMTIAZ TEXTILE BARA, DISTRICT KHYBER VS The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Taxing…
2025 PTD 1634 SUPREME-COURTThe DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad VS NESTLE PAKISTAN LIMITED, ISLAMABAD S. 6(1)---Phrase where no specific…
2025 PTD 1634 SUPREME-COURTThe DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad VS NESTLE PAKISTAN LIMITED, ISLAMABAD Ss. 32, 80(5), 81 & 179---assessmen…
2025 PTD 1270 SUPREME-COURTDIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director VS TAJ INTERNATIONAL (PVT.) LTD. Ss. 2(37), 3, 11, 33 & 37a---assessment…

Back to the case-law library · Search Pakistani case law in Urdu or English