Pakistan Telecommunication Company Limited v. Collector of Sales Tax (2018 SCMR 126) is a significant court case in Pakistan that dealt with the imposition of sales tax on telecommunication services.

The Supreme Court of Pakistan held that the Collector of Sales Tax has the authority to impose sales tax on telecommunication services, including those provided by Pakistan Telecommunication Company Limited (PTCL).

In this case, PTCL challenged the imposition of sales tax on its telecommunication services, arguing that it was not liable to pay sales tax. However, the court rejected PTCL’s argument and upheld the imposition of sales tax.

The court’s decision in this case has important implications for the telecommunication industry in Pakistan, as it clarifies the liability of telecommunication companies to pay sales tax on their services.