2025 SCLR 27 = 2025 SCP 419Coca Cola Pakistan Ltd. (The Coca-Cola Export Corporation, PB), Lahore vs. Commissioner Inland Revenue, Large Taxpayers Officer, Lahore
--- Subordinate legislation --- Scope --- A rule making power (being subordinate legislation) has to be exercised consistently with the requirements of the principal enactment, being primary legislation, and not in derogation from or negation of or inconsistently therewith.