Appellate Tribunal Inland Revenue
2015
THLN 502
2015 PTD 63
Laws Cited
Sales Tax Act, 1990
Sections
8(2),7,2(46),11(2),33,34,71

FAUJI KABIRWALA POWER COMPANY LTD. and 8 others

VS

COMMISSIONER INLAND REVENUE, Zone-III, LTU, ISLAMABAD

Petitioner(s) by: Asim Zulfiqar Ali, FCA, Rashid Ibrahim, FCA, Hafiz Muhammad Idrees and Umar Arsha
Respondent(s) by: Sikandar Naeem Qazi, LA, Ch. Muhammad Zafar Iqbal, LA and Dr. Ishtiaq Ahmad, D.R.
Present: CH. ANWAAR UL HAQ, JAVED IQBAL, CH. SHAHID IQBAL DHILLON, MUHAMMAD WASEEM CH., JUDICIAL MEMBERS, SOHAIL AFZAL, MUHAMMAD AKRAM TAHIR AND FIZA MUZAFFAR, ACCOUNTANT MEMBERS

(a) Sales Tax Act (VII of 1990)-------Ss.8(2), 7, 2(46), 11(2), 33, 34 & 71---Sales Tax Special Procedures Rules, 2007, Chap: III, Rr.13(3) & 15(1)---Sales Tax Rules, 2006, Chap: IV, R.25---S.R.O. 922(I)/99 dated 16-8-1999---Tax credit not allowed---Power project---Energy purchase price---Capacity purchase price---Taxable supplies---Non-taxable supplies---Exempt supplies---Apportionment of input tax---Disallowance part of input tax---Revenue confronted that Independent Power Producers failed to make apportionment of input tax in respect of amount received against Capacity Purchase Price from Water and Power Development Authority; and Capacity Purchase Price was exempted from levy of sales tax in terms of Sales Tax Special Procedures Rules, 2007 subject to provisions of Ss.7, 8 of Sales Tax Act, 1990 and all other relevant provisions of the Sales Tax Act, 1990, Rules and notifications; and if a registered person dealt in taxable supplies and non-taxable/exempt supplies, it could...

2015 THLN 502
Appellate Tribunal Inland Revenue
(2015 PTD 63)

PRESENT:
CH. ANWAAR UL HAQ, JAVED IQBAL, CH. SHAHID IQBAL DHILLON, MUHAMMAD WASEEM CH., JUDICIAL MEMBERS, SOHAIL AFZAL, MUHAMMAD AKRAM TAHIR AND FIZA MUZAFFAR, ACCOUNTANT MEMBERS

FAUJI KABIRWALA POWER COMPANY LTD. and 8 others
VS
COMMISSIONER INLAND REVENUE, Zone-III, LTU, ISLAMABAD

Petitioner(s) by: Asim Zulfiqar Ali, FCA, Rashid Ibrahim, FCA, Hafiz Muhammad Idrees and Umar Arsha.

Respondent(s) by: Sikandar Naeem Qazi, LA, Ch. Muhammad Zafar Iqbal, LA and Dr. Ishtiaq Ahmad, D.R..

Law: Sales Tax Act, 1990
Sections: 8(2),7,2(46),11(2),33,34,71

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