KARACHI: Hearing two identical petitions filed by dozens of CNG filling station through counsel Ms Afsheen Aman and Muzaffar Hussain Advocates against notices for recovery of Extra Sales Tax.
AS the petitions came up for hearing the counsel for petitioner submitted that SHC has already decided the identical issue involved and has allowed the petitions filed previously, the latest being CP 686/2022. They placed a copy of the order in the said petitions.
The bench after examining the issue involved ordered disposal in identical terms and conditions. The issue pertains to notice for payment of Additional Sales Tax while the CNG station have been exempted as their Sales Tax liability od covered by a number of SRO’s latest being SRO 1222 and 1223 of 2022.
As per these SRO’s tax has been levied on the total billed amount excluding the amount of federal taxes, in addition to the tax payable under sub-section (1) of section 3 of the Sales Tax Act, on supplies of electric power and natural gas to persons having industrial or commercial connections, but who have either not obtained sales tax registration number or are not on the Active Taxpayers List maintained by the Federal Board of Revenue.