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 —-s. 7-a–levy of sales tax of 9%–supply of natural Gas by transmission and distribution companies to CNG stations–collection of charge is ultra vires of sales tax act–question is levy of charge and collection of sales tax on electric power supply–double taxation–validity–levy of sales tax of 9% in lieu of value addition is in consonance with section 7-a of sales tax act and power had been invoked while issuing notification while making special procedure rules, 2007–levy and collection of sales tax at rate of 9% has not been challenged through these writ petitions, nor it is the case of the petitioners that the charge is ultra vires of sales tax act, otherwise illegal–question is the levy of charge and collection of sales tax on electric power supply to the petitioners by distribution companies–held: levy of sales tax on electric power amounts to double taxation in view of levy of 9% tax on supply of natural Gas in lieu of value addition by CNG station.

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