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WATER AND POWER DEVELOPMENT AUTHORITY THROUGH CHAIRMAN, WAPDA versus COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE

Sales Tax Act 1990 Section 2 (22) (41), 3, 6, 14, 15, 22, 23, 26, 34, 35, 39 and 41 Constitution of Pakistan (1973), Article 199 and Fourth Schedule, Part I, Federal List of Legislatures, Item No. 49 Constitutional application Wapda sought sales tax on printing material / computer stationery through its printing press in 1991 for special use in its offices, Wapda charged sales tax on this basis. Denied that the printing press was running. They were not promoting or supplying any business under Section 2 (22) of the Sales Tax Act 1990. The legitimate business was directed to reap the rewards of activity, natural or jurisdictional, which involved direct sales. Or indirectly operated by Wapda was not involved in any business because not only were its employees Wapda, but also all the goods produced by it had never been the subject of sale in any form. There was nothing rational about the content created or printed on. The alliance with the election, even if Wapda was considered a seller, did not in any way attract the controversial period under Section 3 of the Sales Tax Act 1990. The High Court accepted the constitutional petition and both Unplugged orders were put aside which led to them having no legal value. All best law firm from Lahore lawyer