Federation of Pakistan thr. the Secretary M/o Petroleum & Natural Resources & another v. Durrani Ceramics & others

Supreme Court of Pakistan · 2014

The Courts have decided the question of whether a particular levy is a 'tax' or a 'fee' upon examining the facts and circumstances of each case. Cess has been defined as a tax which raises revenue to be applied for a specific purpose. Nomenclature, however, would not be relevant and whether the impo

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