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: -ss. 71 & 47-liability of charging/collecting/depositing sales-tax-non- payment of sales-tax-effect-appellants being liable to pay sales-tax upon L.P.G. supplied from bore holes, there was no legal justification for them to have failed to charge and deposit sales-tax upon L.P.G. which being natural Gas is produced from bore holes-orders of collector as also of appellate tribunal were justified in holding that default for non payment of sales-tax on L.P.G. was deliberate-appeal against impugned order was thus, without substance.