2012 PTD 507

Case Laws / Head Notes / Paras

---Mode of payment by, and recovery from, industrial establishment---Power company---Total income---Taxable income---Charge of Workers Welfare Fund on the total income of the Power company by extending the application of provisions of Workers Welfare Fund Ordinance, 1971---Validity---Workers Welfare Fund was chargeable on the "total income" of an industrial establishment and not on "taxable income"---Workers Welfare Fund was chargeable not only from one but all I.P.Ps, as well---Any other I.P.P. was an industrial establishment within the meaning of Workers Welfare Fund Ordinance, 1971---Contention that electricity generated by assessee or any other I.P.P. was not an "article" within the meaning of Workers Welfare Fund Ordinance, 1971 was without substance---Criteria for an industrial estab...