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CENTRAL BOARD OF REVENUE versus WAPDA


Schedule I, Item No. 14 14 of the Finance Act (VII of 1992), Sections 4 (8) and 12A Notification Section RO 519 (I) / 92, Constitution of Pakistan 25 of 1992 (1973), Arts 165, 165A & 185 ()) Central Excise Duty, leave of appeal for appeal of waiver of Central Excise Duty was granted by the Supreme Court for consideration. Whether the Water and Power Development Authority was not a Government Authority / Functional for the purpose of obtaining exemption from the payment of Central Excise duty on services in the form of bank loans under the provisions of Notification R511 (I) / 92 dated 25 25 1992. ? Whether the government was authorized to tax a corporation such as water and power development authority, etc., under Articles 165 and 165A of the Constitution, and whether the High Court was legally authorized by the Water and Power Development Authority to be a government There was no justification for being effective. Excise tax waiver, SCMR641 and WAPDA in 1997 and another VA Administrator, District Council, Swabi etc. Has been reported. CLC 40, because the two decisions dealt with different issues alike, and it was not decided that the Water and Power Development Authority works for the government.

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