SH. IFTIKHAR AHMAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sixth Schedule, Item No. 52A & Section 2 (12) Customs Act (IV of 1969), Schedule 27, Establishment of Office of Federal Tax Ombudsman Ordinance, 27 16 (XXV of 2000), Section 2 (3) Request from the Charitable Hospital The Federal Board of Revenue applied for a waiver on the power supply on the basis that no non-profit charitable hospitals were found under CR No. 52A of the Sixth Schedule to the Sales Tax Act. The goods / substances of 1990 were used solely for the purpose of hospital activities, saying that there is no exemption on utilities such as electricity and gas, excluding the imposition of sales tax on the Sixth Schedule of the Sales Tax Act of 1990. Come on in. Read, with reference to the first schedule of the Customs Act 1969 (Pakistan Customs Tariff: Heading 27 16) Electricity as per the equipment definition fell, and electricity was supplied to a charity hospital of 50 beds or more by imposing a sales tax. Denying a request for a sales tax exemption on the supply of exempt goods, including electricity, would be equivalent to corruption based on inappropriate grounds The Federal Tax Ombudsman recommends allowing the Federal Board of Revenue to exempt sales tax on supply. ? Admission to Senior No. 52A of the Sixth Schedule of the Sales Tax Act, 1990, including electricity in charitable hospitals of 50 beds or more
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