Custom,excise and Sales Tax Appellate Tribunal — Judgments of 2002
20 reported judgments of the Custom,excise and Sales Tax Appellate Tribunal from 2002.
- BEFORE ABDUL MAJID TIWANA, CHAIRMAN AND FALAK SHER MEMBER (TECHNICAL) v. BEFORE ABDUL MAJID TIWANA, CHAIRMAN AND FALAK SHER MEMBER (TECHNICAL) 2002 PTD 300
Sections 3, 6, 7 and 34 of the Sales Tax Act of 1990 were taxed on the sale of plant and machinery, vehicles, furniture, office supplies, scrap, etc., while the ordinary business of Assisi was textile…
- BEFORE KHALIL MASOOD, MEMBER (TECHNICAL) AND MALIK A.R. ARSHAD, MEMBER (JUDICIAL) v. BEFORE KHALIL MASOOD, MEMBER (TECHNICAL) AND MALIK A.R. ARSHAD, MEMBER (JUDICIAL) 2002 PTD 475
Sales Tax Act 1990 Sections 8, 7 (2) and 10 (2) Section RO 1073 (1) / 81 Dated 309 1981 Section R1111 (1) / 90, Date 1 11 1990 Sec RO 1053 (1) / 93, dated 20 10 1993 section RO 556 (1) / 96 dated 1 7 …
- Before Zafar 1qbal, Member (Technical) and Sultan Ahmed Siddiqui, Member (Judicial) v. Before Zafar 1qbal, Member (Technical) and Sultan Ahmed Siddiqui, Member (Judicial) 2002 PTD 889
Sections 4, 10 and 45A Sales Tax Return Rules, 2000 SRO 417 (1) / 2000, Date 20 6000 CBR Letter C No. 3 (65) STP / 2000, Date 17 7 2000 C BR Letter C No 3 (10) STP / 2000, dated 11 8000 Sales Tax Gene…
- KAMIL KHAN v. COMMANDANT, MASHAL RIFLES 2002 MLD 1438
Judgment by Appellate Tribunal of Customs Act 1969 Sections 2 (a), 179 and 181 Sections RO 1374 (I) / 98, dated 17 12 1998 Adjunct Authority, Appellate Authority imposing penalties and confiscation of…
- Appeal No. 1834 of 1999, decided on 8th November, 2001. v. Appeal No. 1834 of 1999, decided on 8th November, 2001. 2002 PTD 1445
Sales Tax Act 1990 Section 13 Sec RO No. 109 / (1) / 94, Dated 8 2 1994 CBR Letter C No 3 (6) GST 1/93, Date 4 4 1994 Supply of Exemption Floor Mats, As a freight manufacturer, the taxability volatili…
- Appeal No. S.T.A. No.748/LB of 2001. decided on 1st August, 2001. v. Appeal No. S.T.A. No.748/LB of 2001. decided on 1st August, 2001. 2002 PTD 1455
Sales Tax Act, 1990 Section 7 (1), 10 and 66 Tax liabilities Determined input tax adjustment on last month's purchases / imports Demand for permission not to be allowed outside the tax period There is…
- Appeal No.ST-2733/IB of 2001, decided on 9th March, 2002. v. Appeal No.ST-2733/IB of 2001, decided on 9th March, 2002. 2002 PTD 1525
Sales Tax Act 1990 Section 7 (1) CPR Letter CNO 1/10 STB / 98, dated 12 6 1998 Tax dues input tax adjustments subsets input into subsequent returns Acceptable input related to tax invoice Tax adjustme…
- SALAH-UD-DIN v. ADDITIONAL COLLECTOR OF CUTSOMS (ADJUDICATION), PESHAWAR 2002 MLD 1621
Sections 156 (1), CLS (89), (90) and 181 Imports and Export (Control) Act, (Exxon X of 1950), Section 3 (3) Section RO 1374 (1) / 98, Dated 17 12 1998 Sentencing for crime option Paying fines in excha…
- S.T.A. No. 2412/LB of 2001, decided on 4th May, 2002. v. S.T.A. No. 2412/LB of 2001, decided on 4th May, 2002. 2002 PTD 2262
Sales Tax Act 1990 section 8 and 7 SRO 578 (1) / 98, dated 12 6 1998 section RO 722 (1) / 99 dated 16 9 1999 SRO 926 (1) / 99 dated 16 6 1999 tax credit Taxes are not allowed to claim input tax paymen…
- Appeal No. 112 of 1996, decided on 8th November, 1996. v. Appeal No. 112 of 1996, decided on 8th November, 1996. 2002 PTD 2270
Sales Tax Act 1990 Section 11 and 46 Section RO 994 (I) / 92, dated 8 10 1992 Assessment A tax equipment which is worth more than Rs 100,000 by the Assistant Collector, the Assistant Collector has gra…
- Appeals Nos. 7(1520)CE/IB and 7(1623)CE/IB of 2001(PB), decided on 6th April, 2002. v. Appeals Nos. 7(1520)CE/IB and 7(1623)CE/IB of 2001(PB), decided on 6th April, 2002. 2002 PTD 2311
Central Excise and Salt Act 1944 Sections 4 (1) and 3 (2) (3) of the Central Excise Rules, 1944, 8 210 sales tax, Act (VII of 1990), section 2 (46) and 33 for the purposes of section 33 Determination …
- Appeal Case No. 7(718)ST/IB of 2001(PB), decided on 1st June, 2002 v. Appeal Case No. 7(718)ST/IB of 2001(PB), decided on 1st June, 2002 2002 PTD 2504
Claims for refunds of section 9 and 66 sales tax refund rolls, 1996 debit and credit notes within one year of sales tax refund rolls, in the System of Debit and Credit Note under Section 9 of the Sale…
- Appeal Case No.7(44)ST/IB/2000(PB), decided on 15th June, 2002. v. Appeal Case No.7(44)ST/IB/2000(PB), decided on 15th June, 2002. 2002 PTD 2751
Sales Tax Act 1990 Sections 3, 2 (33) (A), 2 (46), 45A, 33 and 34 Sections RO 178 (I), 29 29 2002 Supply of Tax Supply Circle Board and Collector's Supply Fuels Use of bags in sales notice to cause no…
- Appeal No.302/LB of 2000, decided on 26th November, 2001. v. Appeal No.302/LB of 2000, decided on 26th November, 2001. 2002 PTD 2764
Sales Tax Act, 1990 Section 3 and 4 Customs Act (IV of 1969), Section 131 Export Taxes for the classification of zero to the Department of Local and Rural Development, Govt. Of Azad Jammu and Kashmir …
- Excise Appeal No. 15/LB of 1999, decided on 12th March, 2002. v. Excise Appeal No. 15/LB of 1999, decided on 12th March, 2002. 2002 PTD 2967
Central Excise and Salt Act 1944 Section 3 Central Excise Rules, 1944, RR 210 and 226 Toilet Soap Laundry Soap Accounts Capture of Central Excise Duty was ordered to be paid on toilet soap during the …
- Appeal No. K-1899 of 2001, decided on 24th January, 2002. v. Appeal No. K-1899 of 2001, decided on 24th January, 2002. 2002 PTD 3053
Sections 32, 156 (1) (14) (86) and 180 show invalid show showcase notice Not to mention any specific act by the agent in relation to filing false statement The Assessing Officer made any special charg…
- Messrs DAWLANCE (PVT.) LIMITED v. COLLECTOR OF CUSTOMS (ADJUDICATION), KARACHI-I 2002 PTD 3077
Customs Act 1969 Sections 25 (1) (5), 16, 32, (3), 156, CL (9) and 14 imported and exported goods worth microwave oven models DW161H and DW121M equipment Imports of were cleared based on The Post-Dept…
- Messrs ALI AHMED KHAN v. COLLECTOR-OF CUSTOMS (APPEALS), KARACHI 2002 PTD 3083
Sections 2 (s) and 6 156 (8) (9) of the Criminal Smuggling Authorized Agency seized a vehicle and therefore seized a vehicle that the registration book contained in the vehicle was not genuine and rev…
- Messrs DUTY FREE SHOPS (PVT) LTD., SAMBRIAL DRY PORT, SIALKOT v. COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, GUJRANWALA 2002 YLR 3172
Sections 32 (2) (3), 97, 104, 156 (1), CLS (13), (14), (59) and (62) passenger (non-tourist) luggage rules, 1996, RR 2 , 3 and 8 (1) Housing Transfer (Import of Goods) Rules, 1983, R3 (c) Customs Gene…
- 7-UP BOTTLING COMPANY (PVT.) LTD. v. ADDITIONAL COLLECTOR 2002 YLR 3498
Sections 3 (1) (4) and 3D Productivity (Eroded Water) Rules, 1990, R7, Proviso Section R507) (I) / 90 Dated 7 6 1990 Section RO 701 (I) / 91 Dated 16 6 The 1991 schedule is for the recovery of excise …
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