GAS LINKS CNG (PVT.) LTD. THROUGH DIRECTOR, FAISALABAD versus FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD
Section 3 (1), 7A & 71 Sales Tax Special Procedure Rules, 1990, 13, 16 and 20 (2) (c) Constitution of Pakistan (1973), Article 199 Constitution Petition Sales Tax, Electricity Supply Charges Compressed Natural Was busy running gas stations and using electric power supplied by various distribution companies. Applicants said that the computation of natural gas stations would result in the collection and collection of tax on double bills for electric power. Consumption is taxed on taxable supplies such as the federal government agent and trustee who used the taxpayer's supply, the tax burden was on consumers, however, where such supply was taxed. Switched to payable sales, they were responsible for collecting sales tax to avoid duplication of tax burden on the final consumer, sales tax already paid by the recipient plus sales tax payable on the taxable supply. Can be adjusted against the supplied electricity provided to applicants compressed natural gas stations Unable to identify any type of sales tax related to the applicant, the applicant's entry into claiming the input tax return was not an issue, only in the hands of the lace who specifically did not say But it was premature as such claims were not made by the applicants for adjustment or tax refund and were denied by the authorities on the ground that the application was prematurely misconstrued. Pass the order instructing the authorities and when to return for input tax return or adjustment
Related judgments — Lahore High Court Lahore, 2010
