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 1833 BALOCHISTAN-SALES-TAX-ON-SERVICES-APPELLATE-TRIBUNAL, QUETTACASING CORPORATION (PVT.) LIMITED VS COMMISSIONER BALOCHISTAN REVENUE AUTHORITY. Ss. 2(115), 2(139), 25 & 27 - Balochistan Sales Tax on Serv…
2025 PTD 1230 SUPREME-COURTKASSIM TEXTILE MILLS (PVT.) LIMITED VS COMMISSIONER INLAND REVENUE, KARACHI Literal rule---Legislation---Powers of Court---Where words of st…
2025 PTD 1179 SUPREME-COURTWAK LIMITED MULTAN ROAD, LAHORE VS COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) Statutory d…
2025 PTD 1634 SUPREME-COURTThe DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad VS NESTLE PAKISTAN LIMITED, ISLAMABAD art. 185(3)---Petition for leave to…
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…
2025 PTD 1270 SUPREME-COURTDIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director VS TAJ INTERNATIONAL (PVT.) LTD. Imposing of tax---Principle---Under mod…

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