ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. versus COMMISSIONER INLAND REVENUE, (LEGAL), ISLAMABAD
Sections 13, 3 (1) (a), 3 (3) (a), 2 (14) (e), 2 (41), 2 (39), 6, 7, 8, 22, 23, 26 (1) ), 33, 34 and 61A Customs Act (IV of 1969), Section 2 (s), 50, 130, 131 of the Import and Export (Control) Act, (XXXXX of 1950), Section 3 of the Export Policy Order 2008, paragraph 3 STGO No 18/2010 dated 10 05 2010 Islamabad Electric Supply Company demanded exemption of power supply to Azad Jammu and Kashmir Government on the demand that the government between Mangla between Pakistan and Azad Jammu and Kashmir Government. Was provided under the promotion agreement. The dam, which was specifically agreed and agreed between the two governments (with regard to supply under the agreement) and no sales tax on sales tax, and Azad Jammu and Kashmir outskirts. Due to this, the power supply was made valid under section 4 of the Sales Tax Act 1990, there is a clear agreement between the two governments to collect the tax at zero percent. Under the NTS, the government Pakistan's Ministry of Water and Power had promised itself that the Federal Board of Revenue had approved a general cell on electricity provided to AJK. Z was not taxed and this raised questions about the stability of the contract. On the basis that the agreement was never given legal effect because no notification in this regard was issued by the Federal Board of Revenue under Section 3 of the Sales Tax Act, 1990, after the implementation of the contract, the Ministry of Water Responsibility and the option to receive a notification of exemption from electricity provided to AJK, which was not made. Whether or not the Agreement was granted by Section R, non
