Supreme Court of Pakistan has ruled that WWF is not a Tax. Hence the changes made in WWF Law in the Year 2006 and 2008 are illegal ab initio. (SC Civil Appeal 1049 of 2011; Nov. 10, 2016) BACKGROUND of WWF Issue in Supreme Court Case The Finance Acts of 2006 and 2008 expanded the scope of the WWF Ordinance 1971 (WWF Ordinance) whereby the term ‘Industrial Establishment’ was broadened to include establishments covered under the West Pakistan Shops and Establishment Ordinance, 1969 as well. The amendment, therefore, made all the commercial establishments and the service sector companies to pay for WWF besides the Manufacturing and Industrial Undertakings.