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TELECARD LTD. THROUGH DEPUTY GENERAL MANAGER FINANCE, KARACHI versus COLLECTOR SALES TAX AND CENTRAL EXCISE (ENFORCEMENT), KARACHI

Section 3 (b) and 66 Central Excise Act (I of 1944), Section 3 (d) sale of Payphone Cards by Cell Phone Agents through the Pakistan Telecommunication Company Limited, a telecom company sales tax collection and Validation of Return Claim by Excise Duty Cards Telephone Company (applicant) on such aggregate amount In the sale of airtime service, the role of the applicant is solely in addition to PTCL's sales agent and such service provider. There was nothing and the amount of tax charged on such cards was included and included. The cost, which was incurred by the consumers while the applicant is an intermediary at the time of purchase of such card and cannot be provided such service cannot claim such tax / duty refund.

Related judgments — Karachi High Court Sindh, 2010

• MUHAMMAD SALAM v. State 2010 PCrLJ 957
• NASIR KHAN v. MUHAMMAD LATIF KAMBOO 2010 YLR 962
• Mst SAKINA KHATOON v. S.S. NAZIR AHSAN 2010 CLD 963
• NAIMAT KHAN v. State 2010 PCrLJ 964
• BARKAT ALI v. YAAR ALI 2010 MLD 972
• FAZAL-E-RABBI v. JUDGE BANKING COURT 2010 CLD 972
• NABI BUX alias NABOO v. State 2010 PCrLJ 979
• NAZIMUDDIN v. S.M.E. LEASING LIMITED 2010 CLD 981

All Karachi High Court Sindh judgments of 2010 →

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