Was a manufacturer and seller of Industrial Establishment Taxpayer Pipe Workers, a method of payment for, and recovering from, section R1193 dated 27 11 1991 and section R 111 dated 27 11 1991, section 4 of the Charitable Endowment Act (VI of 1890). Taxpayers claimed that Pakistan Telecommunication Company Limited and Telecom Foundation have 40% and 60% stake in the company respectively, they are not responsible for the Workers' Welfare Fund as the Telecom Foundation Welfare Fund has existing interests. And was established as a charity endowment fund for the welfare. And veterans of the Telecom Foundation and its subsidiaries Revenue claim that the taxpayer's business is different from its parent company because it earns revenue from the manufacture and sale of pipes, which praise the industrial establishment. Falls under the scope of the manufacturer. Mere and the fact that Pakistan Telecommunication Company Limited or Telecom Foundation had some shares did not promise the taxpayer company, taxpayers, to any entitlement that they would be exempt from payment of Workers Welfare Fund. Claim. The taxpayer's argument is that the company is a holding or parent company subsidiary, which is exempt from the Workers' Welfare Fund, automatically and variable taxpayers did not accept the claim for exemption from the Workers Welfare Fund, its parent company, Pakistan. Founded by the Telecommunications Company Limited and the Telecom Foundation, which owns 60 and over. 40% of it was not liable to be paid to the workers. The Welfare Fund had no reason to believe that the taxpayer was a
