Custom,excise and Sales Tax Appellate Tribunal — Judgments of 2004
23 reported judgments of the Custom,excise and Sales Tax Appellate Tribunal from 2004.
- Appeal Case No. 7(1114)ST/IB/Transfer of 2000(PB) and 7(1563)ST/IB v. Appeal Case No. 7(1114)ST/IB/Transfer of 2000(PB) and 7(1563)ST/IB 2004 PTD 82
Sections 23, 2 (40) (44), 6 (2), 7, 33 and 34 Finance Act XXII 1997 Input Tax Roll Adjustment, 1992 Tax Invoice Tax Supply Input tax adjustment was purchased, direct manufacturer cash Memo was claimed…
- Appeal Case No. S.T.A.-385/PB/TRF of 2001, decided on 29th August, 2003. v. Appeal Case No. S.T.A.-385/PB/TRF of 2001, decided on 29th August, 2003. 2004 PTD 228
Sections 3, 33 and 34 Sections R508 (I) / 95 Dated 14 6 1995 CBR Certificate No. 1 (62) S&R / 2/92 Dated 26 11 1995 Damage production based on tax jurisdiction formula Supplemental auditor reports wit…
- Appeal Case No.7(248)ATIB of 1999 (PB), decided on 29th August, 2003. v. Appeal Case No.7(248)ATIB of 1999 (PB), decided on 29th August, 2003. 2004 PTD 239
Section 2 (41) (48), 8 (1) (a), 4 (a), 13, 22 and Sixth Schedule Zero Rated Supply Waiver Input / Tax Credit Eligibility Principles / Explanations \ Zero Rated Supplies Section 2 (48). ) Section 4 of …
- Appeal Case No. 7(1114)ST/IB/Transfer of 2000(PB) and 7(1563)ST/IB/Transfer of 2001 v. Appeal Case No. 7(1114)ST/IB/Transfer of 2000(PB) and 7(1563)ST/IB/Transfer of 2001 2004 PTD 646
First Schedule, Sections 30 (b), 31A, 32 and 156 (1), CL (14) Section RO 274 (i) / 97, dated 11 4 1997 Temporary Recovery of Taxes (XVI of 1931), Section 3 Finance Act (XXII of 1997), General Rules Ex…
- Isaac Ali Qazi 2004 PTD 681
Sections 7 (1) and 8 (I) Section RG 987 (1) / 99 Dated 30 8 1999 Section RO: 578 (1) / 98, dated 12 6 1998 CBR: S Letter No. 2 (77) ( ST) / 95 / Volume VI, dated 28 3 2002 Determine the tax liability …
- Appeal Case No. 7(223)ATIB of 1999 (PB), decided on 18th October, 2003. v. Appeal Case No. 7(223)ATIB of 1999 (PB), decided on 18th October, 2003. 2004 PTD 696
Section 3 Customs Act (IV of 1969), Section 24 CBR Letter, C No 1 (1) CEB / 87, dated 11 10 1992 Central Excise Duty on food provided to international travelers at city hotels. Non-payment of Letter C…
- Appeal Case No.7(872)CU of IB/2000(PB), decided on 15th November, 2003. v. Appeal Case No.7(872)CU of IB/2000(PB), decided on 15th November, 2003. 2004 PTD 710
Sections 30, 31A, 79, 98, 104 and 156 (1), CLS (10A), (51), (53), (57), (58), (77) Section RO 108 (1) ) / 95, dated 12 2 1995 Customs General Order 258 1988 Date for Determination of Export Duty Rate …
- Customs Appeals Nos.K-1841 to K-1859 of 2001, decided on 22nd May, 2003. v. Customs Appeals Nos.K-1841 to K-1859 of 2001, decided on 22nd May, 2003. 2004 PTD 1018
Article 19 Constitution of Pakistan (1973), Article 18 Section R504 (I) / 94, Date 96 1994 General customs exempt from customs duty refrigerator compressors, with the exception of the existence of loc…
- C. A. No. 1664/LB of 2001, decided on 6th February, 2002. v. C. A. No. 1664/LB of 2001, decided on 6th February, 2002. 2004 PTD 1036
Section 157 can be certified by the manufacturing company despite the confiscation of the oil tanker despite its confiscation, and such certificate should be considered authentic and the seized vehicl…
- C. A. No.2351/LB of 2001, decided on 8th February, 2002. v. C. A. No.2351/LB of 2001, decided on 8th February, 2002. 2004 PTD 1046
Section 157 smuggling forfeiture validated locally-collected oil tanker confiscation written with details of locally-assembled vehicle in respect of non-payment of legally paid vehicle in spite of cer…
- Ex. As. Nos.1046/LB, 1261/LB and 1262/LB of 2001, decided on 9th February, 2002. v. Ex. As. Nos.1046/LB, 1261/LB and 1262/LB of 2001, decided on 9th February, 2002. 2004 PTD 1068
Excise duty should be imposed on the excise duties specified in the Schedule 3 Central Excise Rules, 1944, R9 Section RO 456 (I) / 96, Dated 13 6 1996 Section RO 772 (1) 96, Dated 12 9 1996. Will Prot…
- Customs Appeal No.296 of 2003, decided on 26th June, 2003. v. Customs Appeal No.296 of 2003, decided on 26th June, 2003. 2004 PTD 1077
Sections 219 and 233 authorize customs officers to comply with board orders, under the Central Board of Revenue under a dispute between the instructions issued by the Central Board of Revenue and the …
- Appeal No. Cus.434/PB of 2003, decided on 13th December, 2003. v. Appeal No. Cus.434/PB of 2003, decided on 13th December, 2003. 2004 PTD 1324
Section 80 goods80 Issuing a showcase notice before confiscating goods or imposing fines must meet three prerequisites before confiscating goods or imposing fines: inform the owner of the goods or the…
- Appeal Case No.7(840)ST/IB, of 2001(PB), decided on 8th January, 2004. v. Appeal Case No.7(840)ST/IB, of 2001(PB), decided on 8th January, 2004. 2004 PTD 1328
Section 2 (16) Central Excise Act (1 of 1944), Section 2 (13) Drying process in the process of treating non-tobacco tobacco crop harvested tobacco, refined tobacco and re-dried tobacco in all these co…
- Appeal Case No.7(306)ST/IB of 2000(PB), decided on 13th December, 2003. v. Appeal Case No.7(306)ST/IB of 2000(PB), decided on 13th December, 2003. 2004 PTD 1367
Section 2 (33) of the Finance Ordinance (XXI of 2000), Section 2 of the Finance Ordinance (XXV of 2001), section 2 of the Supply / Lease amended financial lease operating lease, the definition of `lea…
- S.T. Appeal No. 353 of 2001, decided on 21st August, 2003. v. S.T. Appeal No. 353 of 2001, decided on 21st August, 2003. 2004 PTD 1527
Section 32, 38, 40 and 40A Criminal Code of Conduct (v. 1898), Section 103 Search and Seizure of Appellant's Record by a Sales Tax Superintendent Appointed by the Deputy Collector, Affirmed by the Sal…
- Ataullah Khan v. Abdul Khaliq 2004 PTD 1533
Section 36 Commitment of Accessories, Accessories, Payments or Compensation by a Person…
- Appeal No. Cus.273/PB of 2003, decided on 27th February, 2004. v. Appeal No. Cus.273/PB of 2003, decided on 27th February, 2004. 2004 PTD 1804
Responsible for the imposition of Sections 168 (2), 16, 2 (s), 156 (2) (8) (90) and 171 Imports and Exports (Control) Act, (XXXXX of 1950), Section 3 (1). The Laboratory of the Customs Act, 1969, repo…
- Appeal No. Cus.493/PB of 2003, decided on 30th March, 2004. v. Appeal No. Cus.493/PB of 2003, decided on 30th March, 2004. 2004 PTD 1837
Section 2 (s) (ii) Section RO 1374 (I) / 98, dated 17 12 1998 Section RO 374 (I) / 2002, dated 15 6 2002, heading 3401 1120 did not notify soap. The fragrance, cosmetic or toilet preparations under Ch…
- Customs Appeal No.338 and 339 of 2002, decided on 22nd October, 2003. v. Customs Appeal No.338 and 339 of 2002, decided on 22nd October, 2003. 2004 PTD 1847
Sections 156 (1) CLS 9 and 14 Section R 448 (1) / 2000, dated 1 7 2 000, CL 2 (d) Criminal conviction Adjusting the criminal proceedings of the criminal namely, Zinc Dust from India Performed by the o…
- Central Excise Appeal No.K-218 of 2000, decided on 22nd November, 2003. v. Central Excise Appeal No.K-218 of 2000, decided on 22nd November, 2003. 2004 PTD 2026
226 (2) Requirements to check the record The presence of a rule requires the maintenance of accounts and breaches of it were the conditions required to take action under the terms of 8 226 (2) of the …
- Sales Tax Appeals Nos.H-82/2000/6261, decided on 13th April, 2004. v. A.S. Jaffery 2004 PTD 2085
Section 13, Sixth Schedule, Entry No. 4 Exemption Clock Seed Demand for sales tax on local supply of imported Clover Seed, which was exempted from sales tax. The supply of such goods did not fall unde…
- C. A. No.2353/LB of 2001, decided on 23rd January, 2002. v. Malik Muhammad Arshad 2004 PTD 2290
Section 168 Occupation of Items Responsible for Seizure The Remote Control device seized remote controls that were not issued on the imported documents produced by the appellant, the traces and number…
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