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

Sections 3 (1), 7 and 13 of the West 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 to pay sales tax on materials and stationery for such materials and stationery created by Printing Wapda for its use was not limited to the production or production of limited products, but rather such goods. Will be included in any way with development, promotion. , Business / activity taxable activity was operating on WAPDA business as the supply of stationery under section 3 (1) (a) of the Sales Tax Act 1990 was not exempt from sales tax under section 13 of the Sales Tax Act 1990 The stationary supply shall be a taxable provision for private business or non-business use without interference of any other person, which may be made during or during the development of the business, ie the production and sale / supply of electricity through WAPDA Constitution. In the form of a business exemption under Article 165 of K, what is the payment of taxes in view of the inclusion of Article 1765A in the Constitution? Legal Corporation will not be available, such as stationery legal proposal will also apply in the case of WAPDA was like this. , WAPDA shall be entitled to adjust the Input Tax to the Output Tax, provided that the matter falls within the purview of Section 7 of the Act, 1990. jobs for fresh advocates from Jhand lawyer