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S.T.A. NO. 2412/LB OF 2001, DECIDED ON 4TH MAY, 2002. versus S.T.A. NO. 2412/LB OF 2001, DECIDED ON 4TH MAY, 2002.


Sales Tax Act 1990 section 8 and 7 SRO 578 (1) / 98, dated 12 6 1998 section RO 722 (1) / 99 dated 16 9 1999 SRO 926 (1) / 99 dated 16 6 1999 tax credit Taxes are not allowed to claim input tax payment on the purchase of furnace oil used in generators for generating electricity, for the purpose of making tax payable from October 1999 to September 2000. Was used for the purpose of supplying the taxable goods to the trustee, not included in the list of goods allocated in the notification issued under section 8 (1) (b) of the Sales Tax Act. , Ie SRO 578 (1) / 98 dated 12 6 1998 The adjustment / refund of the input tax paid in it was an acceptable generator and furnace oil is two different things and the latter, SRO 578 (1) / 98. According to the list of specific items, dated 12 6 1998, purchased furnace oil and used to generate electricity, a taxable tax supply would be entitled to the adjustment of the input tax paid on it. Exemption from sales tax on electricity was withdrawn from SRO 722 (1) / 99 dated 169 1999 to 16th 1999 and subsequently the Sixth Schedule was amended under the Finance Ordinance 2000 under the Sales Tax Act 1990. , A From October 1999 to September 2000, the Tribunal was instructed within its authority to claim the return of input tax on the furnace oil used for the production of electricity, which was used to replace the furnace oil used in the generation. Work for payment of Pitt Tax. After the required confirmation from the record, the power and the appellants are allowed to return

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