ISLAMABAD - The Supreme Court of Pakistan has ruled that the sugar mills and others, which used private generators of more than 500KW capacity to generate electricity for self use, are not liable to pay the electricity duty on their own self use of the power/energy. It is only when these words are taken together that the taxing event can be sensibly gathered from subsection (1). It is this composite that is the taxing event. It said that the first column of the Fifth Schedule is a table that comprises of two entries. The second element of the taxing event did not apply to them and hence they are not within the levy.
