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COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE versus WATER AND POWER DEVELOPMENT AUTHORITY

Sections 3 (1), 7 and 13 of Pakistan Water and Power Development Authority Act (XXXI of 1941), Sections 8, 13 and 25 of Pakistan (1973), Arts 165 and 165A and Fourth Schedule, Part II, Item No. 3 WAPDA's responsibility for paying the sales tax on such materials and stationery manufactured by WAPDA for its use in printing and supplying the scope is not limited to limited goods or manufactured goods. Such items will be included in the development somehow. Under Section 3 (1) (a) of the Sales Tax Act 1990, WAPDA has continued to promote, activate and enforce tax activity. The supply of stationery is not exempt from sales tax under Section 13 of the Sales Tax Act, 1990. The stationery shall be a taxable supply for private business or non-commercial use without the intervention of another person, which is made during or during the development of the business ie, power generation and sale / supply activity and power supply through WAPDA. to be continued. He said that the form of business immunity under Article 165 of the Constitution would not be available to any legal corporation for payment of tax in view of the inclusion of Article 165A in a constitution, which would also apply in the case of a legal proposal like this. The stationery was like this. , Sales tax deduction shall be entitled to adjust the input tax to the output tax, provided that the case is covered by section 7 of the Act, 190 female advocates from Sagri lawyer