GUL AYAZ PLASTIC INDUSTRY vs TRIBAL AREAS ELECTRIC SUPPLY COMPANY, WAPDA HOUSE Ss

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GUL AYAZ PLASTIC INDUSTRY VS TRIBAL AREAS ELECTRIC SUPPLY COMPANY, WAPDA HOUSE Ss.13(2)(a) & 159---Sales Tax act (VII of 1990), Ss.3 & 13 (2)(a)---Notifications SRO No.1212(I)/2018, dated 5-10-2018---SRO No.1213(I)/2018, dated 5-10-2018---advance income tax and sales tax---Recovery through electricity bills---Exemption---Petitioner (located in Federal Tribal areas) was aggrieved of demand of authorities for collection of advance income tax and sales tax from petitioner through monthly electricity bills---Validity---Through Notification SRO No.1213(I)/2018, dated 5-10-2018, provisions in Chap. XII of Income Tax Ordinance, 2001, were not applicable to area of erstwhile Federally administered Tribal area---any person located in erstwhile Federally administered Tribal area who exclusively carried his business there was not required to obtain exemption certificate from authorities under S.159 of Income Tax Ordinance, 2001---Federal Government through notification SRO No.1212(I)/2018, dated 5-10-2018, while exercising its power under S.13(2)(a) of Sales Tax act, 1990, empowered supplies made by persons located in erstwhile tribal area from impost of sales tax---Supplies / consumption of electricity under Sales Tax act, 1990 was exempted from levy of sales tax, to industrial and commercial consumer except steel and ghee/cooking oil industries---Demand in question of revenue to collect sales tax through electricity bill from petitioner, whose manufacturing unit was located at erstwhile Federally administered Tribal area was not justified--- High Court declared that demand of authorities for collection of advance income tax and sales tax from petitioner through monthly electricity consumption bills was illegal and without lawful authority---Constitutional petition was allowed, in circumstances.

GUL AYAZ PLASTIC INDUSTRY vs TRIBAL AREAS ELECTRIC SUPPLY COMPANY, WAPDA HOUSE Ss — 2021 PTD 795 PESHAWAR-HIGH-COURT

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