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OIL & GAS DEVELOPMENT COMPANY LTD., ISLAMABAD versus COLLECTOR CUSTOMS, SALES TAX & CENTRAL EXCISE (ADJUDICATION), RAWALPINDI


RR 2 (d) (e) and 3 (2) (ii) (v) LPG supply and sales tax from the Sales Tax Act (VII of 1990), Sections 11 and 36 Liquid Petroleum Gas (LPG) bore Notice of Appeal Corporation Notice of Sales Tax and Penalty for Receipt of Sales Tax Appellant believed that only the LPG dealer, distributor / retailer, was obliged to charge: deposit / deposit sales tax and Appellant was not the sole legitimate person responsible for being its producer. Receiving and paying sales tax on production and supply of bore holes and wells LPG is actually a natural gas that was manufactured from bore holes and wells and was thus exposed to risk. The sales tax, which was the responsibility of the appellant corporation from Wells to its producer and supplier, was replaced by dealers, distributors and retailers after the conversion of natural gas to LPG so that they could become LPGW dealers. , To distributors / retailers as well. Responsible for collecting / collecting / collecting sales tax on supplies provided by them; Sales Taxes provided in R3 (2) of Sales Tax Recovery and Payment on Natural Gas Rules, 1999 for various events. The payment and payment cases were separate and the default was deliberate by the appellant as there was no confusion or confusion in the matter.

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