AES PAK GEN (PVT.) COMPANY versus COLLECTOR OF SALES TAX, MULTAN
Sections 7, 8 and 46 Option to deduct tax liability Option to deduct tax credits Tax credibility not allowed as unacceptable for diesel adjustment; Secondly, electricity supplied to residential colony and street lights etc. Due to this the collector makes a mistake in calculating the sales tax liability and thirdly, the collector (judiciary) misused the input tax claimed on the electricity while the unit was closed. Do not produce taxable goods In respect of the acceptance of input tax paid on high-speed diesel, the Federal Board of Revenue settled on the power generation issues through the Federal Board of Revenue, such as the Appellant Federal Board of Revenue. Accepted the recommendation on the basis of admission by the department. That was consumed as high-speed diesel fuel and taken directly into the price. In the letter of clarification, the Federal Board of Revenue's directive also strengthened the case of the appellant, saying that the impound orders were vacated to the extent of the matter and the department was directed to give a reference to the Federal Board of Revenue. Input direction should be allowed on high speed diesel. Secondly, the appellant had agreed to collect the sales tax against the supply of electricity to his residential colonies and streets, the appellant's complaints against the cost / cost of the supplied electricity were enjoyed, which is why the sales department Was directed to collect tax. The supply using the same rate of electricity during the relevant period in which the appellant was sold to another commercial entity. Since the third field is the non-productive period of the appellant
