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Section 7 Sec RO 1040 (I) / 99, dated 149 1999, R4 (5) section RO 124 (I) / 2000 dated 15 3 2000, R7 (5) section RO 698 (I) / 96 dated 11 8 1996 Tax liability was adjusted on consumption of input tax electricity and needle gas bills There was no single bill in the name of the unit and no GST number was mentioned on the bills. Supplies were also taxable and there was an exception even if the requirements were met with the bills, the input tax adjustment on the bills would be partially adjusted. Taxpayers said that electricity / gas was created specifically for bakery products. Was used and Exemption supplies were created solely because of the need to ignore the input tax credit and power consumption due to gas. The law had no intention of otherwise. The valid input tax on electricity and needle gas consumption was unacceptable as the GST number was not stated on the bills and both meters were not in the name of the registered person. Also, it was able to collect sales tax. Both electricity and needle gas were used in the preparation of taxable and exempt supplies, and even if the requirements were met through the requirements formula, the sales tax would still be payable by the registered person, since sales tax. Was charged with a net liability of the original amount. Input tax adjustments were allowed because there was no dispute that gas and electricity were used in the preparation of taxable supplies, after allowing adjustments through the distribution formula, the equilibrium amount would result in additional taxes and penalties. Can be recovered as well pakistani advocates Hujra Shah Muqeem lawyer