DELTA CNG STATION PESHAWAR versus FEDERATION OF PAKISTAN, THROUGH SECRETARY LAW, ISLAMABAD
Sections 234A (3) and 235 Sales Tax Act (VII VI 1990), Sections 3 and 7 of Pakistan, Article 199 Constitution Petitioner, CNG Station, on section 235 of Income Tax Ordinance 2001 and Section 7A of Sales Tax Attacked. According to the Tax Act, 1990, the tax collected under section 234A (3) of the Income Tax Ordinance, 2001 was the final tax on the income of CNG stations, hence, further tax on the use of electricity under section 235 of the Income Tax Ordinance 2001 Can't install. Taxation equals taxation. The applicants further claimed that the subordinate legislation could not abolish the provisions of Section 3 of the Sales Tax Act, 1990, which provided for sales tax at the rate of 16% accuracy tax collected under Section 234A (3) of the Income Tax. Was. The Tax Ordinance, 2001 was the finalization of the revenue of only one gas consumption CNG station, in connection with the use of the selection of the provisions of Section 234A (3) of the Income Tax Ordinance, 2001. The wealth used by Sections 234A (3) and 235 of the Income Tax Ordinance 2001 deals with the various articles provided for the collection of taxes under different rates schedules and for each other. Not contrary to Section 234A (3) and 235 Income Tax Ordinance, 2001 being neither discriminatory nor impugned, the law was not beyond the competence of tax on the increase, on the basis of section 7A of the Sales Tax Act 1990 The Income Tax Ordinance, 2001 was introduced with the unauthorized clause of section 235. And section 7A's constitutional petitions of the Sales Tax Act 1990 were dismissed as having no substance. \ r \ n \ r \ n
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