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LAHORE ELECTRIC SUPPLY COMPANY LTD., LAHORE versus C.I.R., R.T.O., LAHORE


Sections 7, 3, 14 and 71 Sales Tax Special Procedures Rules, 2007, Chapter III, R 3 (1) and Chapter XI, R 58H (2) Tax Assessment Input Tax Adjustment Power Supply Company Taxpayer, Sales tax (output tax) was being paid on the distribution / supply of electricity and adjusting the input tax from which the tax received from Steel Millers / Resellers under R58 (H) of the Salon Tax Special Procedure Rules. Tax received by. In 2007, electric bills were incorrectly adjusted against input tax because the tax was the final discharge of the tax liability of the steel millers / rollers and the taxpayers only received from the department taxpayer that they Input is entitled to adjust special procedure rules with tax R15 under section 7 of the Sales Tax Act 1990, read with Chapter III of 2007, Chapter III Power Supply, Special Procedure for Departures To address this, no modifications have been made to it. There was no power to interpret it and there was no restriction on tax adjustment submitted under Abu 58H and Bob Tax was never designated a holding agent under the Sales Tax Special Procedure (Prevention) Rules, 2007, In which it was special. Provided that the taxpayer should be credited with the holding agent through his monthly return and such receipt should not be waived from his output tax and the department has ceased to practice as filed electronically. The return was based on the default formula available on the Federal Board of Revenue's webpage, and the formula was developed based on current laws and regulations and sales T

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