FAUJI KABIRWALA POWER COMPANY LTD, KHANEWAL versus COMMISSIONER OF INCOME TAX, ISLAMABAD
Sections 3,7, 8, 2 (33), 2 (35) and 2 (46) STGO No. 1 2000 Date 24 1 2000 STGO No. 2004 2004 12 6 2004 Section RO 578 (I ) / 98 Dated 12 6 1998 Sales Tax Special Procedure Rules, 2006, R 38 (3) Sales Tax Special Procedure Rules, 2007, R 13 Taxes Taxpayers Circle, Power Supply Company Power Prices Capacity Price input adjustments claim that input adjustments can only be made. Claim for sales tax paid on energy costs. The delivery of the certification includes the cost of purchasing the capacity as it would pay the taxpayers a lot or more related to its business purchase price, energy cost premiums, extra bonuses and additional charges. Total sales for the purpose of pricing the supply under section 2 (46) of the Sales Tax Act 1990 but they were specifically excluded if the supply was not either taxed, or section 2 (46) of the sales Is exempt from or exempt from the cost of supply. No input adjustment in the Tax Act, 1990, r This summary was admissible under Sections 7 and 8 of the Sales Tax Act, 1990, provided specifically in Section 8 (1) (a) of the Sales Tax Act 1990 It has been claimed that no input adjustment or tax credit can be claimed in relation to the goods or services used. Or used for taxable supplies or for any other purpose ???? Taxable supplies were irrational for claims of input adjustments that were inconsistent but taxable on a supply because of the cost of the purchase. The taxpayer's consideration of the portion received was not taxable taxable and the claim for tax credit in respect of which was unacceptable
