Section 12A and First Schedule, Item No. 14 14 Pakistan Water and Power Development Authority Act (XXXI of 1941), Section 3 Constitution of Pakistan, Arts 165 and 165A Section RO No. 519 (I) / 1992, Dated 25 5 1992 Pakistan Water and Power Development Authority (WAPDA) is not exempt from imposing excise duty whether WAPDA was exempt from excise duty on loans and advances, or exemptions on loans and advances made by Wapda banking companies, financial institutions, insurance companies. Can not claim). , Directive 25 5 1992 issued under section 12A of the Central Excise Act, 1944, under Co-operative Financing Securities and other lending banks or item (g) of section RO No. 519 (I) / 1992.
