LAHORE POLYPROPYLENE INDUSTRIES (PVT.) LTD. versus FEDERATION OF PAKISTAN
Sections 147 and 235 of the Constitution of Pakistan, Arts 2A, 3, 4, 77, 185 (3) and 142 (c) and the Federal Legislative List, entry number 47 advance tax, with an increase in its percentage, of the Finance Act, 2008 Has been imposed by. A commercial / industrial consumer's electricity bills are justified under Article 142 (c) of the Constitution; even if such revenue is 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 Arts 2A, 3, 4 and 77 of the Constitution?
