PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION No surplusages can be attributed to the legislature — 2026 PLD 90 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PLD 90 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PLD
Parties
COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION No surplusages can be attributed to the legislature

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, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE VS COCA COLA EXPORT CORPORATION No surplusages can be attributed to the legislature---In the field of interpretation of statutes the Courts always presume that the legislature inserted every part thereof with a purpose and the legislative intention is that every part of the statute should have effect---Effect must be given, if possible, to all the words used in the statutory provision, for the legislature is deemed not to waste its words or to say anything in vain.

Other judgments reported in 2026 PLD

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