Sales Tax is not applicable on lawyers
The Sales Tax is not applicable on lawyers. A petition was filed in Lahore High Court, Rawalpindi Bench (the “Lahore High Court”) under Article 199 of the Constitution of Pakistan, 1974 assailing the imposition of sales tax on the lawyers community and its collection through the electricity companies by including it in their monthly electricity bills. It was contented that such an act of petitioner is beyond the Section 3 of Sales Tax Act, 1990.
The Lahore High Court, has declared vide its decisions dated 28/07/2022 that the lawyers are subject to levy of sales tax which is levied of retailers under Section 3(9) of the Sales Tax Act, 1990. Read full judgment in PDF version.
