AUGERE PAKISTAN (PVT.) LTD. versus PROVINCE OF SINDH THROUGH SECRETARY MINISTRY OF FINANCE
Section 2 (97) of the Specific Relief Act (of 1877), Articles 42 and 54 of the Civil Procedure Code (v. 1908), OLXX, RR1 and 2 of the Suite Declaration and Order Interim Order Contracting Telecommunications Services Increased tax demand. Such services are specified by the Revenue Officers for the use of poles, masts and towers claiming Sindh telecommunication services, as described under section 2 (97) of the Sales Tax on Services Act, 2011, A pole, tower, or mast that was commonly used. The combination between the plaintiff and the (related) defendant, the tower and the mast can be considered that even the plaintiff's own case has some potential, as it has physical dimensions and had a lot of equipment (booster, transmitter). , Antennas, etc.) that can be fixed or hanged, especially when height requirements were also taken into account. Such a capability does not make sense and the third element in the definition makes it clear that Regarding its capacity, or the license granted by the Service Provider regarding the transmission, emission or reception of signals, such capability Was given the right to use it and if such capacity was shared with someone else then a telecommunication service would be provided within the meaning of Section 2 (97) of Sindh Sales. Taxing the Services Act, 2011, the plaintiff commenced litigation because the proposed compensation / telecommunication service was beyond the scope and other components for interim relief were also in favor of the plaintiff, if they Unable to do so, the plaintiff's business will be badly affected. Its arrangements with the private defendant (s)
Related judgments — Karachi High Court Sindh, 2015
