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The changing nature of Internet technology and the concept of jurisdiction law has taken new dimensions, which has make it imperative that we should introduce new legislation for defining our tax jurisdiction in internet

According to USFDA, a combination product is one composed of any combination of a drug and device; biological product and device; drug and biological product

, and with these amendments. I recommend followings amendments in tax statutes for the purposes of defining territorial jurisdiction for e-businesses.

Amending Sale Tax Act 1990

The clause (a) of subsection (1) of sect

; or drug, device, and biological product and fixed dose combination would include two or more combinations of drug.

Examples of combination products may in

on 3 of Sale Tax Act, 1990 be constructed as to insert the phrase like that ‘having permanent establishment and minimum connect with Pakistani jurisdiction’, will broadened the definition for interpretation for adjudicat

lude drug-coated devices, drugs packaged with delivery devices in medical kits, and drugs and devices packaged separately but intended to be used together.

ion.

Inserting textual clauses as mentioned above can enhance the scope of Sale Tax of 1990 to fulfill the statutory requirement for creating jurisdiction for imposition and collection of sale tax on e-commerce transact

here is enormous increase in the number of combination products entering the market in the recent years. Combination products have proven advantages but fixe

on. Unless the intrinsic aid is not provided to the statute, the interpretation of statutes will establish different precedents that exhibit weakness of the intrinsic construction of statute.

The proposed draft for legi

d dose combinations are still in the process of convincing regulatory authority on their advantages over the single ingredient formulations.

Combination pro

lative reconstruction for section 3 of Sale Tax Act of 1990;

"...taxable supplies made in Pakistan by a registered person, having permanent establishment, in the course or furtherance of any taxable activity carried on

ucts have become life saving products for the pharmaceutical companies who doesn’t have many innovative molecules in their product pipeline and have been inc

by him".

There could be many textual phrase can be added for the purpose of meeting statutory deficiency for widening the horizon of the power to exercise jurisdiction to impose taxation.

Amending Central Excise Dutie

easingly used in the product life cycle management. Even the companies having product patents are trying to extend their product life cycle through the combi

Act 1944

The similar structure inadequacy is prevailing in grammatical interpretation of section 3 of central excise act 1944 which also be constructed keeping in view the excisable services performed and rendered in

nation products and maximize the revenues. But the companies involved in this practice are overlooking that they are burdening the patients both economically

Pakistan, no additional words, phrase and clause are not available as the subsection (1)of section (11) of Income tax ordinance,2001 provides.

I suggest similar insertion of words to add the scope the jurisdiction wit

and physically. They need to rightly judge the benefits of the combination products and they have to even look at the risks involved when combining the produ

out taking precedent to subdue the principle strength in adjudication. I recommend here the extensive legislation reconstruction as like of income tax ordinance 2001 to define in strict construct where the jurisdiction

ts. Some of the combination products were well accepted by physicians while others suffered. Companies involved in development of combination products are fi

o impose central excise duties on services, in coming chapters I shall discuss at length the special procedure for collection of central excise duties on services under rule 96 of Central Excise Duties Rule of 1945.

".

ding difficulty in defining their combination products and facing various challenges from selecting a combination to marketing it.

Following aspects would a

..as on all excisable services, provided or rendered in Pakistan as and at the rates, set forth in first schedule. "

The words ‘provided or rendered in Pakistan’ is textual foundation for defining jurisdiction for levyi

dd to the challenges in developing combination products:

Which markets to tap where the combination products can do fairly well?
Which combination prod

g central excise, that construct is not sufficient where the owner or browser of e-commerce pages either one or both are located within the territorial jurisdiction of Pakistan. Here we can add additional clause applic

cts are meaningful and rational?
Which therapeutic categories to select?
Which Combinations can address unmet needs of the patients?
Do combin

able to e-commerce services for separating the criterion for services that have already been placed under ambit of Central Excise Duties, and that of e-commerce services.

The construction which I propose for bring the e

tions increase the patient compliance?
What would be the developing cost?
How to tackle the risks encountered during combination product developmen

services under Central excise jurisdiction; it could be an additional clause or insertion of words.

"...as on all excisable services, provided or rendered or browsed in Pakistan as and at the rates, set forth in first s

t?

As combination products don't fit into the traditional categories of drugs, medical devices, or biological products, the USFDA is in the process of devel

hedule".

The ‘browsed’ is a very smart word for confirming jurisdiction for imposition of duties to e-commerce, and if, we make add new section it can take more appropriate statutory construction.

Amending Income tax o

ping new procedures for reviewing their safety, efficacy and quality.

Professional from academic institutions, pharmaceutical industries, health care indust

rdinance 2001

There is liberal definition of the statute is available in Income Tax Ordinance 2001, let look at the definition which has been enunciated in the income tax ordinance.

I must appreciate the statutory clau

y and representatives from various regulatory agencies are working out to design the regulatory requirements for manufacture and sale of combination products

e of Income Tax legislatures for providing extensive and strict definition for levying of taxation on subject falling in Pakistan jurisdiction in the subsection (1)of section (11) of Income tax ordinance,2001 and in ad

.

As there is an increasing trend of the combination products companies manufacturing such products should be able to tackle the problems involved in the de

dition to that it has dealt the special chapter on Geographical income to clearly demarcate the income sources as to avoid imposition of dual but there are no specific provisions in ordinance to distinguish sources of i

elopment. They need to be wiser in analyzing the market trends and the regulatory requirements.

Companies that provide selfless information through particip

come derived from e-commerce.

We can, with other cooperative nations, so-called 'Internet paradises' can be used as e-commerce domiciles, where the enforceability of Pakistani laws and judgments is likely to be possible

tion in industry events and feedback to regulatory authorities would be able to face the challenges and will be successful in developing combination products

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