SINDH REVENUE BOARD, KARACHI vs LOGON BROADBAND (PVT — 2026 PTD 95 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2026 PTD 95 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2026
Reporter: PTD
Parties: SINDH REVENUE BOARD, KARACHI vs LOGON BROADBAND (PVT
Subject matter: Tax & Customs

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

SINDH REVENUE BOARD, KARACHI VS LOGON BROADBAND (PVT.) LTD. Ss. 3 & 9---Recovery of sales tax on services---Pre-condition---It is sine qua non for a person to be susceptible to levy of a tax, before the subsequent processes of assessment and recovery can become applicable.

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