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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: Sami Pharmaceuticals (Pvt) Ltd VS Respondent: Province Of Sindh & Ors
Court Name: Sindh High Court Judge(s): Muhammad Junaid Ghaffar, Agha Faisal Title: Sami Pharmaceuticals (Pvt) Ltd vs Province Of Sindh & Ors Case No.:(1) C. P. NO. D-5222 to 5224, 5244, 5273, 5281 to 5285, 5449 to 5452, 5477 to
5479, 5586 to 5588, 5603, 5612, 5613, 5614, 5645, 5690 to 5694, 5723, 5733, 5734, 5735, 5856, 5926, 5927, 5936, 5937, 6017, 6126, 6220, 6226, 6268, 6453, 6611, 6622, 6866, 6888, 7453, 7610, 7683, 7987, 8288 of 2017 (2) C. P. NO. D- 555, 556, 2544, 2871, 3469, 3724, 4266, 1275, 505, 5146, 6126, 6248 of 2018 (3) C. P. NO. D-4443, 4472, 4473, 5265, 8126, 6608, 6612 & 6613 of 2019 (4) C. P. NO. D-344, 494, 1014, 1468 & 495 Date of Judgment:2020-11-17 Reported As: 2021 PTD 731, 2021 SHC 2, 2020 SHC 962 Result: Petition allowed Judgment ORDER For reasons to be recorded later, all listed petitions are allowed by declaring that the value of service (of taxable supply) for the purposes of levy of sales tax on the petitioner 's / service providers / recipient (in respect of Labor and manpower) shall be the amount of net receipt of service charges received on actual basis exclusive of all reimbursed amounts of salary and allowances.