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CENTRAL BOARD OF REVENUE AND OTHERS versus WAPDA AND OTHERS

Schedule I, Item No. 14 14 of the Finance Act (VII of 1992), Section 4 (8) and 12A Notification Section R511 (I) / 1992, Constitution of Pakistan 25 of 1992 (1973), Arts 165, 165 A & ? (185 ()) Central Excise Duty, the leave granted by the Central Excise Duty exemption was upheld by the Supreme Court for consideration. Notwithstanding the provisions of Water and Power Development Authority notification section R511 (I) / 1992, the central authority on services in the form of bank loans was not a government authority / artist for the purpose of exempting payment of excise duty. Article 25 5 1992; Whether under Articles 165 and 165A of the Constitution, the government was authorized to levy tax on corporations such as water and power development authority, etc. and whether the High Court was legally authorized to water and power development authority. Was not justified in announcing. Excise tax exemption was reported in the case of Messrs. Gadon Textile Mills and 814 others vs. WAPDA and others, SCMR 641 of 1997 and WAPDA and another VA Administrator, District Council Swabi and others 2000 Reported as CLC. 40, because the two decisions dealt with various issues altogether and it was not decided that the Water and Power Development Authority was the work of the Government. female advocates from Farooqabad lawyer