COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION Statutory interpretation — 2026 PTD 318 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2026 PTD 318 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2026
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION Statutory interpretation

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 Statutory interpretation---Avoidance of redundancy and inconsistency---Scope--- Any interpretation of a particular provision which renders other provisions of the same statute redundant, ineffective or anomalous cannot be adopted. A statute must be interpreted in a manner that gives effect to all its provisions and maintains harmony amongst them. The Court while interpreting a statutory provision must avoid a construction which defeats or frustrates the scheme and object of the enactment.

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