M/s. OIL and GAS DEVELOPMENT COMPANY LIMITED ISLAMABAD V e r s u s COLLECTOR CUSTOMS,- SALES TAX and CENTRAL EXCISE (ADJUDICATION) RAWALPINDI and 2 others
Judge Name: Muhammad Akhtar Shabbir and Tanvir Bashir Ansari Judgment Result: Appeal dismissed. Other Law Journal References: -r. 3(2)(ii)&v~liability to charge collect and deposit sale tax upon supply made by appellant-natural Gas which is latter converted into L.P.G. is further disposed of by dealers, distributors and retailor to make same available to customers-such category of suppliers of L.P.G. are further responsible to charge collect and deposit sales-tax upon supply made by them-value of L.P.G. for purpose of levy of sales-tax would include price of L.P.G. charges, rents, commission and all duties and taxes local, provincial and federal-production and supply of natural Gas from bore holes includes price of natural Gas for purpose of levy of sales tax-in case of a dealer/distributor etc. of L.P.G., value for purpose of sales-tax is calculated on price of L.P.G

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