Sami Pharmaceuticals (Pvt) Ltd vs Province Of Sindh & Ors

ORDER

1. For reasons to be recorded later, all listed petitions are allowed by declaring that the value of service (of taxable supply) for the purposes of levy of sales tax on the petitioner 's / service providers / recipient (in respect of Labor and manpower) shall be the amount of net receipt of service charges received on actual basis exclusive of all reimbursed amounts of salary and allowances.