Sections 156A, 234A, 169 (2) (A), 159 and 235 Constitution of Pakistan, Article 199 Constitutional Application Petroleum Products CNG Station Taxes for interim advance tax on monthly electricity bills under section 235, Income Tax Ordinance The final tax is deducted or deducted. In the current case, run and manage petrol pumps and CNG stations. They buy petroleum products and CNGs from the market. Under Sections 156A and 234A, the Income Tax Ordinance; final tax deduction on taxpayers' income by deducting taxes on the purchase of petroleum products or CNGs in 2001 stated that their sole income was petrol pumps or CNGs. The station was acquired and was once subject to the above mentioned income. Until the final tax, interim advance tax could not be charged in their monthly electricity bills under Section 235 of the Ordinance, the question was whether the taxpayer's income was solely for petroleum products and CNG's petrol pumps. Was born from use. The tax deducted under Sections 156A and 234A of the Ordinance is equivalent to the final concession of income tax to CNG stations, which was subsequently exempted from the Income Tax, the advance tax charged under Section 235 of the Ordinance. Was without power and for this reason the taxpayers (applicants) were entitled to an exemption certificate under section 159 (1) of the Ordinance once it had been established on the dissatisfaction of the Commissioner that Section 156A of the Ordinance and The final tax is fully exempt under 234A and no other taxpayers
Related judgments — Lahore High Court Lahore, 2011