Construction Works: Services or Goods?

After the 18th Amendment[1] to the Constitution[2], goods are taxed by the federal legislature, and the services by the provinces[3]. There is no concurrency in tax. For a particular transaction, the tax is either levied by the federal legislature, or by the provinces. Under the current framework, the supply of goods is taxed by the center under the Sales Tax Act, 1990. The provinces, after the 18th Amendment, have promulgated provincial legislations to bring the taxation on services within their provincial domain.

Denial of At-Home Visitation and Its Psychological Impact: An Islamic Bioethical and Jurisprudential Perspective

Within Pakistan’s family justice framework, this article critically examines the emotional and psychological effects of denying non-custodial parents and grandparents meaningful at-home visitation rights. The child’s developmental, emotional, and spiritual requirements are not taken into account by the current judicial practice, which frequently consists of brief visits supervised by the court. The paper argues, based on Islamic bioethical principles and the goals of Islamic law (maqasid al-shar’iah), particularly the preservation of mental well-being (if al-nafs) and kinship ties (ilat al-ra’m), that restrictions like these not only harm child welfare but also go against the spirit of Shar’iah justice. The study, which combines jurisprudential analysis, case law, and empirical child development research, reveals a disconnect between current legal practice and the fundamental Islamic and constitutional mandates to ensure the holistic well-being of the child