Chairman, F.B.R & others v. M/s Al-Technique Corporation of Pakistan Ltd & others

Supreme Court of Pakistan · 2016

The process of sterilization of medical/surgical products does not fall within the meaning of 'manufacture' as provided in Section 2(16) of the Sales Tax Act, 1990, thus the respondent company is not a 'manufacturer' under Section 2(17) and is not making a 'taxable supply' as per Section 2(41) and t

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