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Supply

Supply legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2016 PLD 545 SUPREME-COURT Judicial Precedent
"Supply"

Meaning.

2001 PTD 570 KARACHI-HIGH-COURT-SINDH Judicial Precedent
Words and Phrases"Supply"Connotation

Word "supply" includes the sale of goods by the sellers in return for their price from the buyer.

1999 PTD 4147 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
Words and PhrasesSale" and "supply"Distinction"Sale" means transfer of sold -agreed to be sold property from seller to buyer in future for payment of priceSuch transfer is for a consideration/payment of money or promise thereto by the buyerExpression means a transfer of title in property from seller to buyerSale and purchase are two phases of transaction of sale

If it is looked from the side of purchaser, it is a purchase of title in the property and if it is seen from seller's side, it is a sale or transfer of the title in the property from seller to purchasers

"Supply" is expression of general nature, and connotes the availability of aggregate of things needed or demand for a given use of purpose

Supply may include sale but this cannot be synonymous with such expression.

1999 PTD 14 INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN Judicial Precedent
Sale" and "supply"

Meanings elaborately discussed and distinction between the two expressions highlighted.

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Precedents & Case Laws citing "Supply"

PTD 2017
N/A

2017 P T D 495

Messrs PAK GEN POWER LTD. through Senior Manager Finance Versus COMMISSIONER INLAND REVENUE and 4 others

Court: Lahore High Court
PTD 2023
S.T.R. No.20573 of 2021, decided on 30th May, 2022.

2023 P T D 44

COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE Versus Messrs SAPPHIRE DAIRIES (PVT.) LTD.

Court: Lahore High Court
PTD 2022
S.T.R. No.257100 of 2018, decided on 3rd November, 2021.

2022 P T D 1180

COMMISSIONER INLAND REVENUE Versus Messrs NISHAT CHUNIAN POWER LIMITED

Court: Lahore High Court
PTD 2004
Appeal Case No.7(248)ATIB of 1999 (PB), decided on 29th August, 2003.

2004 P T D (Trib

N/A

Court: Customs, Central Excise and Sales Tax Appellate Tribunal
PTD 2009
N/A

2009 P T D 1167

COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE FAISALABAD Versus Messrs CRESCENT FLOUR MILLS (PVT.) LTD., FAISALABAD

Court: Lahore High Court
PTD 2013
Special Sales Tax Reference Application No.381 of 2007, decided on 3rd January, 2013.

2013 P T D 799

ROUSCH (PAKISTAN) POWER LTD. Versus DEPUTY COLLECTOR REFUND GROUP-III

Court: Sindh High Court
PTD 2010
Appeal No. S.T.136/PB of 2007, decided on 8th June, 2009.

2010 P T D (Trib

N/A

Court: Customs, Federal Excise and Sales Tax Appellate Tribunal
CLC 1995
Writ Petition No. 447 of 1994, heard on 14th March, 1995.

1995 C L C 1310

MALIK ICE FACTORY‑‑‑Petitioner Versus WAPDA‑‑‑Respondent

Court: Lahore
SCMR 2007
Civil. Appeal No.344 of 2002, decided on 24th February, 2006.

2007 S C M R 1705

COLLECTOR OF CUSTOMS through Additional Collector, Hub — Appellant Versus CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH and others — Respondents

Court: Supreme Court of Pakistan
PTD 2007
Civil Appeal No.344 of 2002, decided on 24th February, 2006.

2007 P T D 2275

COLLECTOR OF CUSTOMS through Additional Collector, Hub Versus CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH and others

Court: Supreme Court of Pakistan

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