M/s GAS LINKS C.N.G. PVT. (LTD.) FAISALABAD through its Director and others V e r s u s FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and others
Judge Name: Sh. Azmat Saeed Judgment Result: Petition dismissed Other Law Journal References: 2010 PTD 1 —-ss. 71 & 3(1)–constitution of Pakistan, 1973, art. 199–levy and collection of sales tax–liability of–business of running CNG stations–special procedure had been formulated pertaining to collection and payment of on natural Gas and electric power, called special procedure rules, 2007–common questions of law and facts–petitioners not only have a connection for supply of natural Gas, but also consume electric power supplied by distributions companies–tax on supply of electric power is unreasonable and arbitrary and in violation of fundamental rights of the petitioners–validity–neither vires of sales tax act, 1990 nor any provision had been challenged–petitioners had challenged the levy and collection of sales tax on electric power supplied to CNG station by distribution companies inter alia on the ground that sales tax on supply of natural Gas constitutes a final discharge of liability of CNG station under sales tax act, and therefore, the levy and collection of sales tax on the bill for electric power consumed by CNG stations amount to double taxation–it is not disputed between parties–federal government in view of section 71 of the sales tax act, is vested the authority and jurisdiction to prescribe a special procedure–petitions were dismissed.

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