Tax Reference No. 18-P of 2023 with CM No. 23 & 24-P of 2023 M/S Matracon Pakistan Pvt. Ltd. Vs Appellate Tribunal for Sales Tax on Services KP through Chairman

Peshawar High Court · 2025

As noted above, the central issue is whether a works contract falls within the ambit of \"sale of any goods,\" thereby excluding it from the legislative domain of the Province to levy tax thereon. The term \"goods\" has been defined in Article 260 of the Constitution to include all materials, commod

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