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The DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad vs NESTLE PAKISTAN LIMITED, ISLAMABAD S — 2025 SCMR 1974 SUPREME-COURT

Case information

Citation
2025 SCMR 1974 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
SCMR
Parties
The DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad vs NESTLE PAKISTAN LIMITED, ISLAMABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 6; 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

The DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad VS NESTLE PAKISTAN LIMITED, ISLAMABAD S. 6(1)---Phrase “where no specific provision exists in this Act”---Scope---Provision of section 6(1) of Sales Tax Act, 1990 contains an in-built qualifier for Customs authorities to assume jurisdiction; i.e., “where no specific provision exists in this Act”---Effect of such clause is to preserve primacy of any specific sales tax provision that covers the same field.

Other judgments reported in 2025 SCMR

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