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COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION No surplusages can be attributed to legislature — 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 No surplusages can be attributed to 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 legislature---Principle of interpretation--- While interpreting statutes, Courts presume that legislature has inserted every word and provision with a purpose. Legislature is not presumed to waste words or include meaningless expressions. Effect must be given, if possible, to every word used in a statutory provision. Every part of enactment must be given meaning and operative effect.

Other judgments reported in 2026 PTD

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