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FAUJI KABIRWALA POWER COMPANY versus COLLECTOR OF CUSTOMS AND SALES TAX


Section 2 (41) Sales Tax (Electric Power) Rules, 2000, Rr 2 (1) (h) and 4 Special Procedures for the Production and Payment of Electricity, Developed by Generation Company, in Self-Use and Non-Commercial Use. The electricity used will be taxable, and for self-consumption, the supply will be sales tax.

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