The document is a summary of a judgment from the Inland Revenue Appellate Tribunal regarding two sales tax appeals filed by Messrs Faisalabad Electric Company against the Commissioner of Income Tax. The Tribunal found in favor of the taxpayer on several grounds: (1) the show cause notice issued by the tax authorities was a "roving inquiry" rather than specifying transactions being taxed, (2) input tax claimed by the taxpayer related to purchases of electricity and should not have been disallowed based on discrepancies in supplier records alone, and (3) certain charges like for services and infrastructure were outside the scope of sales tax as they did not relate to the supply of electricity. The case was remanded for reassessment in line with
The document is a summary of a judgment from the Inland Revenue Appellate Tribunal regarding two sales tax appeals filed by Messrs Faisalabad Electric Company against the Commissioner of Inc…