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LAHORE POLYPROPYLENE INDUSTRIES (PVT.) LTD. versus FEDERATION OF PAKISTAN


Articles 147 and 235 of the Constitution of Pakistan, Arts 2A, 3, 4, 77, 185 (3) and 242 (c) and the Federal Legislative List, Entry No. 47 Finance Act (II of 2008), Section 18 of the advance tax increase. As well as the Finance Act on the amount of commercial / industrial consumer electricity bills, the higher the percentage, the higher the reliance imposed by 2008, the approval of the appeal to consider these questions, thereby giving the tax as per the provision of section 235 of the Income Tax Ordinance. Can be imposed. , 2001 and in the context of the Dotok Bar imposed under Article 142 (c) of the Constitution; whether such tax was covered under Entry 47 of the Federal Legislature List. Was there a clear distinction between the provisions of Articles 147 and 235 of the Income Tax Ordinance 2001? If the articles covered under the provincial financial domain can be taxed without any income from them. And was such a violation of the Articles 2A, 3, 4 & 77 of the Constitution?

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