Custom,excise and Sales Tax Appellate Tribunal — Judgments of 2007
15 reported judgments of the Custom,excise and Sales Tax Appellate Tribunal from 2007.
- Appeal No. STA 255/LB of 2004, decided on 21st December, 2006. v. Appeal No. STA 255/LB of 2004, decided on 21st December, 2006. 2007 PTD 1490
Sections 2 (46) (d), 33 (2) (cc) and 33 (3) (b) supply prices were fixed after the sale of imported steel sheets increased by a value of 10 of. Demand was also raised due to lack of proper record of i…
- S.T.A. No. 86/LB of 2006, decided on 23rd December, 2006. v. S.T.A. No. 86/LB of 2006, decided on 23rd December, 2006. 2007 PTD 1557
Section 2 (1) and ??? The difference between the taxable supply of registered person's bank account in the credit balance and the sales declared in the sales tax return is treated as sale to unregiste…
- S.T.A. No. 1430/LB of 2005, decided on 23rd December, 2006. v. S.T.A. No. 1430/LB of 2005, decided on 23rd December, 2006. 2007 PTD 1574
Depending on Section 3A, 22 and 23 sections R588 (I) / 98, dated 12 6 1998, R6 turnover tax payable tax estimate order was worked out at a standard rate of 15% on authorized sales. ? The sale which re…
- Appeal No. 122/CE/IB of 2005, decided on 12th February, 2007. v. Appeal No. 122/CE/IB of 2005, decided on 12th February, 2007. 2007 PTD 1600
Sections 3, 3 (b), 2 (8) and 15 of the Central Excise Rules, 1944, RE 7, 9, 197 and 210 Section RO 1195 (I) / 90, dated 17 12 1990 Sec R 1195 (I) / 90, the date specified in the schedule of the first …
- Excise Appeals Nos. 1366/LB, 1656/LB, 1658/LB to 1660/LB, 1662/LB, 1676/LB, 1677/LB to 1681/LB v. Excise Appeals Nos. 1366/LB, 1656/LB, 1658/LB to 1660/LB, 1662/LB, 1676/LB, 1677/LB to 1681/LB 2007 PTD 1728
Section 4 (1) of the Central Excise Rules, 1944, RR53B and 53BB for the purposes of duty, the reliance upon which the secondary and auxiliary evidence relied upon to work on the correct diagnostic val…
- S.T.As. Nos. 653/LB to 678/LB of 2006, decided on 23rd December, 2006. v. S.T.As. Nos. 653/LB to 678/LB of 2006, decided on 23rd December, 2006. 2007 PTD 1751
The High Court upheld this decision by appealing the further tax amendments presented in Section 3 (1A) of the Sales Tax Act 1990 through Section 3 (1A) Finance Act, Financial Act, 1999. Was declared …
- S.T.A. No. 527/LB of 2006, decided on 23rd December, 2006. v. S.T.A. No. 527/LB of 2006, decided on 23rd December, 2006. 2007 PTD 1775
In section 34A, 34 and 33, section R520 (I) / 2005, 6 6 2005, the overcharge and on-demand demand was submitted on account of additional input tax adjustments insisting on late payment of additional t…
- Sales Tax Appeal No.851/LB of 2005, decided on 24th November, 2005. v. Sales Tax Appeal No.851/LB of 2005, decided on 24th November, 2005. 2007 PTD 1828
Appellant was primarily engaged in the marketing and distribution of liquid petroleum gas (LPG) for the purposes of Section 4 (1), 3 and 3B duty. The pricing of the cylinders was determined depending …
- Sales Tax Appeals Nos. 467/LB, 468/LB, 481/LB to 484/LB, 728/LB and 729/LB of 2003, decided on 29th v. Sales Tax Appeals Nos. 467/LB, 468/LB, 481/LB to 484/LB, 728/LB and 729/LB of 2003, decided on 29th 2007 PTD 1853
The Section 11 audit of polypropylene taxpayers' tax abuses and mis-production was completed by the Central Board of Revenue's formulated product profile and a number of factors supporting a variety o…
- Appeal No. 88/CU/IB of 2004, decided on 30th October, 2006. v. Appeal No. 88/CU/IB of 2004, decided on 30th October, 2006. 2007 PTD 2049
The cause notice was filed through a variety of letters to support the issue of the defendant's claim for imposition of export defect return claims on imported goods and the imposition of a fine on ap…
- Customs Appeals Nos.610, 609, 608, 607 and 606/LB of 2004, decided on 24th August, 2006. v. Customs Appeals Nos.610, 609, 608, 607 and 606/LB of 2004, decided on 24th August, 2006. 2007 PTD 2065
Sector 156 Collector's Conference Minutes (2006) Vehicle import crime alleges that the theft of vehicles in Japan was confiscated on account of false documents and violation of various law provisions …
- Sales Tax Appeal No.30/LB of 2003, decided on 3rd September, 2005. v. Sales Tax Appeal No.30/LB of 2003, decided on 3rd September, 2005. 2007 PTD 2098
Section 7 (1), \ 2004 First Provo Sales Tax General Order No. 2 Dated 27 5 2004 Adjustment of input tax was not allowed in violation of the fixed limit of tax liability The appellant claimed that the …
- Sales Tax Appeal No.619/LB of 2002, decided on 26th September, 2005. v. Sales Tax Appeal No.619/LB of 2002, decided on 26th September, 2005. 2007 PTD 2208
Section 66, First Proviso Sales Tax General Order No. 02 of 2004 dated 27 5 2004 To claim return within one year, unacceptable adjustment of input tax was decided due to the exclusion of tax period wh…
- Sales Tax Appeal No.646/LB of 2004, decided on 20th November, 2006. v. Sales Tax Appeal No.646/LB of 2004, decided on 20th November, 2006. 2007 PTD 2218
Sections 36, 2 (37), 4, 7, 8 (1) (a), 10 and 23 are not levied or levied, or incorrectly refunded forged / flying invoices. Recovery of input tax adjustments against was not acceptable against invoice…
- Appeal No. 113/CU/IB of 2006, decided on 5th March, 2007. v. Appeal No. 113/CU/IB of 2006, decided on 5th March, 2007. 2007 PTD 2230
Section 25 (a) (i) Customs Rules, 2001, R 113 (1) Estimation of duty and taxes on imported goods and exports Acquisition of short income on the basis that lower freight payable at the time of assessme…
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