Custom,excise and Sales Tax Appellate Tribunal — Judgments of 2006
34 reported judgments of the Custom,excise and Sales Tax Appellate Tribunal from 2006.
- Appeal No. Cus. 2/PB of 2006, decided on 31st January, 2006. v. Appeal No. Cus. 2/PB of 2006, decided on 31st January, 2006. 2006 PTD 818
Sections 156 (1) (8) (89) 157, 2 (s) and 16 Imports and Export (Control) Act (XXXXX of 1950) Compensation for crimes, forfeiture of payment according to the amount of the First Appellate Authority. Th…
- Appeal No. S.T.A. 983/LB of 2000, decided on 30th December, 2004. v. Appeal No. S.T.A. 983/LB of 2000, decided on 30th December, 2004. 2006 PTD 821
Upon indicating the Collectorate on the short payment of section (33 (?) (d)), the appellant immediately deposited the short payment amount with additional tax. The appellant claimed that the short pa…
- Appeal No. 138/LB of 2004, decided on 30th December, 2004. v. Appeal No. 138/LB of 2004, decided on 30th December, 2004. 2006 PTD 832
Sections 3 (1), 34 and 33 (2) (CC) of the Tax Brief Order were approved in which the Applicant was instructed to collect the sales tax amount. Additional Taxes and Penalties @ 3 ? Accuracy Judge Appro…
- S.T.A. No. 691/LB of 2002, decided on 29th December, 2004. v. S.T.A. No. 691/LB of 2002, decided on 29th December, 2004. 2006 PTD 849
Section 7 Section RO 178 (1) / 2002, dated 29 3 2002 Determination of tax liabilities On the issue of sales tax on Begus, the MSB of the Central Board of Revenue was set at 200 ms tonnes. The price fi…
- Customs Appeal No.K-895 of 2004, decided on 4th March, 2005. v. Customs Appeal No.K-895 of 2004, decided on 4th March, 2005. 2006 PTD 857
Negative Listing Equipment CL \ HI human Shipment of Imported Authority of Customs Officer Unlawful for Human Use, Negative to Ne A Ne of section RO 489 (I) if it is not found suitable for human consu…
- Appeal No. C.E. 159 of 2005, decided on 4th February, 2006. v. Appeal No. C.E. 159 of 2005, decided on 4th February, 2006. 2006 PTD 955
Section 4 (3), 3d & 35b Central Excise Rules, 1944, RR 96Z and 96ZF Section RO 546 (I) / 96 as amended Section RO 456 (1) / 96, dated 13 6 1996 Insurance Company Duty National's Levy Insurance Company…
- S.T.As. Nos. 551 to 554/LB of 2002, decided on 9th June, 2003. v. S.T.As. Nos. 551 to 554/LB of 2002, decided on 9th June, 2003. 2006 PTD 981
Sections 13, 7 and Sixth Schedule, Item No. 49 Section RO 839 (1) / 98 Dated 23 7 1998, the appellant was instructed to pay the sales tax with additional taxes and penalties on the basis of which the …
- Appeal No. S.T.A. 1622/LB of 2003, decided on 29th October, 2004. v. Appeal No. S.T.A. 1622/LB of 2003, decided on 29th October, 2004. 2006 PTD 1004
Section 34 additional tax default does not knowingly or willfully appeal to the appellant's claim that in many cases the high courts have waived additional taxes and penalties where there was no defau…
- Appeal No. S.T.A. No. 586/LB of 2002, decided on 18th December, 2004. v. Appeal No. S.T.A. No. 586/LB of 2002, decided on 18th December, 2004. 2006 PTD 1033
Non-payment of such cell sales tax as provided in Section R127 (I) / 1996 of purchase of lint bales of section 34 and 33 of R127 (1) / 1996, 10 11 1996, dated 10 11 1996. And the applicant of the wron…
- Central Excise Appeal No. K-2370 of 1999, decided on 27th September, 2004. v. Central Excise Appeal No. K-2370 of 1999, decided on 27th September, 2004. 2006 PTD 1056
Section 2 (25) and 3 Tea Bags / Paper Bags were incorrectly interpreted by the department as a process of producing tea bags / paper bags because in fact never put paper with an independent product bl…
- Appeal Nos. S.T. 58/Remand/PB of 2005, Old No. 7(1633)ST/IB of 2001(PB) and S.T. 76/PB of 2004, deci v. Appeal Nos. S.T. 58/Remand/PB of 2005, Old No. 7(1633)ST/IB of 2001(PB) and S.T. 76/PB of 2004, deci 2006 PTD 1096
Sections 3, 33 and 34 Sections R 900 (I) / 93, Dated 5 10 1993 Section R O Dates 2 7 1995 Fixed 842 (I) / 94, Dated 59 1994 1994 Section R 710 (I) / 95, Sales Tax Money Rules, 1997 Section RO 1247 (I)…
- S.T.A. No. 2261/LB of 2001, decided on 4th May, 2004. v. S.T.A. No. 2261/LB of 2001, decided on 4th May, 2004. 2006 PTD 1147
Sections 8 (1) (a), 7, 13, 33 and 34 Section RA 839 (I) / 98, dated 23 7 1998 Tax credit exemption not allowed Agricultural Tractor Supply Adjustment Officer with additional tax Applicant is ordered t…
- Excise Appeal No. 698/LB of 2003, decided on 28th September, 2005. v. Excise Appeal No. 698/LB of 2003, decided on 28th September, 2005. 2006 PTD 1174
Refund Claims under Section 3D Extra Duty Receipt, etc. In case of sale of liquor from 1/1991 to 6/1993 from 7 period 1994 to the claimants showing the refundable amount of Central Excise Duty, Was re…
- Customs Appeal No. 430 of 2005, decided on 14th January, 2006. v. Customs Appeal No. 430 of 2005, decided on 14th January, 2006. 2006 PTD 1180
Section 13 (3) Option to license private disconnected warehouses The license renewal was canceled and the establishment charges were ordered to be returned on the basis that the applicant did not appl…
- Appeal No. 543/LB of 2005, decided on 15th June, 2005. v. Appeal No. 543/LB of 2005, decided on 15th June, 2005. 2006 PTD 1216
Cars imported under Sections 19, 20, 21, 32 (2), 156 (1) (10A) (11) (14) (19) and 194A Section RQ 506 (I) / 88, 26 26 1988 Sale of diplomatic immunity duty and tax payment and appellate tribunal quest…
- Appeal No. S.T.A. 328/LB of 2004, decided on 18th December, 2004. v. Appeal No. S.T.A. 328/LB of 2004, decided on 18th December, 2004. 2006 PTD 1220
Sections 73 and 23 Some transactions are not acceptable Tax payments from the business account rather than the tax invoice bank account failed to properly generate the required receipts issued by the …
- Ex. A. No. 1722 of 2002 and S.T.A. No. 1859 of 2002, decided on 19th December, 2004. v. Ex. A. No. 1722 of 2002 and S.T.A. No. 1859 of 2002, decided on 19th December, 2004. 2006 PTD 1238
Sections 4 (2) and 3D Sales Tax Act (VII VI 1990), Section 31 Central Excise Rules, 1944, RR 6 (2) and Section 10 RO 232 (I) / 91, dated 10 3 1991 Section RO88 ( I) / 2000, dated 1 7 2000 CBR Letter C…
- Customs Appeal No. K-3 of 2006, decided on 13th February, 2006. v. Customs Appeal No. K-3 of 2006, decided on 13th February, 2006. 2006 PTD 1267
Sections 16, 32, 4, 223 and 156 (1), Total (9) (14) Import and Export (Control) Act (XNXIx 1950), Section 5 (3) Section R5779 (I) 12005 , Dated 6 6 2005 Section RO 374 (I) / 2002 Dated 15 6 2002 Custo…
- Appeal No. S.T.A. 2011/LB of 2001, decided on 22nd October, 2004. v. Appeal No. S.T.A. 2011/LB of 2001, decided on 22nd October, 2004. 2006 PTD 1287
Section 11, 36 (1) and 34 Section R131 (I) / 98, dated 9-12 1998 Tax Estimation of Cotton Seed Recovery Ratio from Sales Tax Evasion by Suppressing Cotton Seed Production and Price @ 54 9 It was annou…
- Appeal S.T.A. No. 676/LB of 2004, decided on 28th May, 2005. v. Appeal S.T.A. No. 676/LB of 2004, decided on 28th May, 2005. 2006 PTD 1328
Section 11, 33 and 34 Tax Estimates The first appellate authority upheld an order approved for the collection of sales tax, in addition to the weight loss due to moisture vapor supplied with cotton se…
- Appeal No. Cus. 1119/PB of 2002, decided on 15th August, 2005. v. Appeal No. Cus. 1119/PB of 2002, decided on 15th August, 2005. 2006 PTD 1346
Sections 201 (1), 2 (Languages), 16, 156 (1) (9) (90), 181, 194b, 215 Imports and Exports (Control) Act, (Exxon X of 1950), Section 3 (1) ()) No option is available for the release of such goods on th…
- Appeal No. 3/ST/IB of 2003, decided on 25th February, 2006. v. Appeal No. 3/ST/IB of 2003, decided on 25th February, 2006. 2006 PTD 1428
Sixth Schedule Section 7, 8, 66 and Senior 3 (vii) of Punjab Sales Tax Ordinance (II of 2000), Section 3 of Notification Section R575 (I) / 98 and Schedule Senior 1 (a), Dated, 12 6 1998 Input tax adj…
- Appeal No. S.T. 185/PB of 2005, decided on 7th March, 2005. v. Appeal No. S.T. 185/PB of 2005, decided on 7th March, 2005. 2006 PTD 1453
Sections 7, 7A, 8, 46 and 66 Section RO 578 (I) / 98, dated 12 6 1998 Application for exclusion of input tax return application by the appellate tribunal under section 66 of the Sales Tax Act 1990 App…
- Appeal No. Cus. 264/PB of 2005, decided on 23rd February, 2006. v. Appeal No. Cus. 264/PB of 2005, decided on 23rd February, 2006. 2006 PTD 1466
Sections 2 (s), 16, 156 (1), (8), (9), (89), 187 and 194A Imports and Exports (Control) Act (XNXX of 1950), section 3 (1) ) Code of Conduct (XLV of 1860), Sections 279, 320 and 337 Sections RO 374 (I)…
- Customs Appeal No.525/LB of 2004, decided on 19th October, 2004. v. Customs Appeal No.525/LB of 2004, decided on 19th October, 2004. 2006 PTD 1553
Vehicles related to trafficking in section 156 (1) 89/90 and 2 (s) of the Import and Export (Control) Act (1950 XX), Section 3 (1) Provincial Motor Vehicles Ordinance (XIX of 1965), Section 33 The smu…
- Customs Appeal No. K-603 of 2005, decided on 20th March, 2006. v. Customs Appeal No. K-603 of 2005, decided on 20th March, 2006. 2006 PTD 1639
Sections 19, 20, 33 and 194 A Section RO 1076 (I) / 95 dated 15 11 1995, CBR Letter No. 6/6 / Fish / 96 Dated 20 5 1996 Claiming Return of Tax Exemption Appellant The Tribunal asserted that under Sect…
- Appeal No.7(357)CE/IB of 2002, decided on 8th December, 2005. v. Appeal No.7(357)CE/IB of 2002, decided on 8th December, 2005. 2006 PTD 1751
Section 3B Central Excise Rules, 1944, R210 Notification No. PL3 (169A) / 99 dated 239 1999 At the hearing of the Ministry of Petroleum and Natural Resources Duty, it was decided that this could not b…
- Review Petition No. 7/PB of 2005 in Appeal No.7(295)ST/IB of 2000 (PB), decided on 10th September, 2 v. Review Petition No. 7/PB of 2005 in Appeal No.7(295)ST/IB of 2000 (PB), decided on 10th September, 2 2006 PTD 1839
The Appellate Tribunal's appeal was heard on section 46 and 13 Section RO 580 (I) / 91, dated 27 6 1991, on the order of the appellate tribunal that the appellate tribunal included the notification nu…
- Appeal No.525/LB of 2000, decided on 13th April, 2005. v. Appeal No.525/LB of 2000, decided on 13th April, 2005. 2006 PTD 1869
R20 Customs Act (IV of 1969), Sections 2 (s), 16, 17, 32, 139 and 142 Imports and Exports (Control) Act (XXXX of 1950), Section 3 (1) Section RO 570 (1) / 98, dated 12 6 1998, allowable goods (cloth) …
- Appeal No.1292/LB of 2001, decided on 7th January, 2006. v. Appeal No.1292/LB of 2001, decided on 7th January, 2006. 2006 PTD 1952
Section 156 (1) (89) and 2 (languages) trafficking of vehicles due to smuggling because the vehicle was stripped / tampered with no chassis number and in any case other than its original location. The…
- Appeals Nos.702/LB and 703 of 1999, decided on 18th May, 2001. v. Appeals Nos.702/LB and 703 of 1999, decided on 18th May, 2001. 2006 PTD 2111
Section 16 Imports of Lord Oil imports, application…
- S.T.A. No.232/LB of 2004, decided on 1st April, 2006. v. S.T.A. No.232/LB of 2004, decided on 1st April, 2006. 2006 PTD 2124
In Section 46, the appeal for more than two years of revenue delay was contended by the Play-offs Revenue that the relevant file was moved to the wrong place due to transfer of office to another and d…
- Appeal No. 1317 of 1999, decided on 10th October, 2001. v. Appeal No. 1317 of 1999, decided on 10th October, 2001. 2006 PTD 2405
Section 8 and Second Schedule: Sales Tax (Third Amendment) Ordinance (XXI of 1996), Advance Finance Supplement (Amendment) Act (IV of 1997), Preamble Section R1111 (I) / 96, Tax Credit allowed up to 2…
- S.T. Appeal No. 1208 of 1999, decided on 24th October, 2000. v. S.T. Appeal No. 1208 of 1999, decided on 24th October, 2000. 2006 PTD 2407
Sixth Schedule, Sections 3 (iv), Sections 65, 33, 34 and 36 (2) of the Customs Act (IV 1969), Section 31A Constitution of Pakistan, 1973, Part II, Chapter 1 and Article 25 Section RO 674 (I) ) / 97, d…
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