Case Laws / Head Notes / Paras
--Zero rating---Supply of electricity to Government of Azad Jammu and Kashmir by Islamabad Electric Supply Company---Levy of sales tax---Taxpayer contended that Azad Jammu and Kashmir being a foreign territory, supply of electricity was "export" amenable to charge of tax at the rate of zero percent---Revenue contended that export was governed by S.131 of the Customs Act, 1969 read with S.3 of the Import and Export Control Act, 1951 and Para.3 of the Export Policy Order, 2008 and the taxpayer neither complied the prescribed procedure for export nor declared the supply in question as export in sales tax return---Validity---Revenue had made a good case against the taxpayer's claim of export---Supply was clearly outside the ambit of export as the procedure for export was not followed---Taxpaye...
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