Customs,central Excise and Sales Tax Appellate Tribunal — Judgments of 2007
53 reported judgments of the Customs,central Excise and Sales Tax Appellate Tribunal from 2007.
- Customs Appeal No.K-371 of 2000, decided on 23rd October, 2000. v. Customs Appeal No.K-371 of 2000, decided on 23rd October, 2000. 2007 PTD 51
Sections 195 and 32 Sales Tax Act (VII of 1990), Section 45A (4) and 34 Income Tax Ordinance, (XXXX of 1979), Section 86 Sec R 815 (I) / 93, Dated 169 1993 Section RO 825 (I) / 93, dated 209 1993 CBR …
- Customs Appeal No.344/LB of 2006, decided on 26th July, 2006. v. Customs Appeal No.344/LB of 2006, decided on 26th July, 2006. 2007 PTD 127
Section 179 (3) Sales Tax Act (VII VI of 1990), Section 36 (3) Income Tax Ordinance (XXI of 1979), Section 79 (4) The limitation of the decision on the powers to be objected was that the order passed …
- Appeal C.A. No.1380/LB of 2005, decided on 2nd May, 2006. v. Appeal C.A. No.1380/LB of 2005, decided on 2nd May, 2006. 2007 PTD 206
Sections 25 (4) and (5) (d) of the Customs Rules, 2001, CHAP IX [RR 107 to 125] of the customs valuation of the value of the value of the value of the customs value through the controller custom valua…
- Customs Appeal No. K-300 of 2004, decided on 10th May, 2004. v. Customs Appeal No. K-300 of 2004, decided on 10th May, 2004. 2007 PTD 229
Section 18 BCBR Circular No. 9 (20) / 99CB, dated 13 12 1999 Service charges The levy of such withdrawal claim was dismissed on the basis that no original bill of entry documents exist on record. And …
- Sales Tax Appeal No.Q-251 of 2003, decided on 9th February, 2005 v. Sales Tax Appeal No.Q-251 of 2003, decided on 9th February, 2005 2007 PTD 305
Appeal to Section 46 of the Appellate Tribunal Principles of Natural Justice, showcased notice of the appellant's violation, in which they were declared numerous irregularities and, on the basis of th…
- Sales Tax Appeal No.K-108 of 2000, decided on 17th October, 2005. v. Sales Tax Appeal No.K-108 of 2000, decided on 17th October, 2005. 2007 PTD 339
Sections 2 (46), 26, 34, 36, and 46 Appellate Tribunal appeal for short levy sales tax recovery. The basic charge against the appellant was that it had reduced direct costs, including insurance, freig…
- Sales Tax Appeal No.K-81 of 2001, decided on 1st October, 2005. v. Sales Tax Appeal No.K-81 of 2001, decided on 1st October, 2005. 2007 PTD 366
Appeal tribunal sales tax appeals on section 2 (16) (c), (31), (33), (46) (f), 46 and 72 service charges showed that appellant's factory provided services through laminating Busy doing Receiving sales…
- Sales Tax Appeals Nos. 328/LB, 330/LB to 332/LB of 2000, decided on 8th August, 2006. v. Sales Tax Appeals Nos. 328/LB, 330/LB to 332/LB of 2000, decided on 8th August, 2006. 2007 PTD 380
Sections 3, 2 (12), 2 (16), 2 (17) (E), 2 (33), 13 and Sixth Schedule Circle of Tax Exemption Gardners, Construction and Use of Bridges Found by First Appellate Authority That the production and self-…
- Sales Tax Appeal No. 1738 of 1999, decided on 14th September, 2005. v. Sales Tax Appeal No. 1738 of 1999, decided on 14th September, 2005. 2007 PTD 423
Section 8 (1) (a) Section RO 1053 (I) / 93, 30 30 1993 Section RO 556 (I) / 96, Date 1 7 1996 CBR Letter C No. 1 (4) GST 193 , Date 10 7 1993 Tax credit not allowed Input tax adjustment in connection …
- Appeal No. S.T. 169/PB of 2006, decided on 31st October, 2006. v. Appeal No. S.T. 169/PB of 2006, decided on 31st October, 2006. 2007 PTD 439
The Appellate Tribunal's claim for export refunds, dismissing sections 8, 10, 33, 34, 36 and 46 export refund claims, was dismissed on the basis that the appellant's suppliers were given theirs. Were …
- Sales Tax Appeal No. K-171 of 2005, decided on 8th October, 2005. v. Sales Tax Appeal No. K-171 of 2005, decided on 8th October, 2005. 2007 PTD 445
Section & 36 & of 46 Taxes Deliberately or Deliberately Appealing Additional Taxes and Fines Appellate Tribunal Appeal Notice was given to the appellant, which included various allegations of violatio…
- Sales Tax Appeal No. K-267 of 2004, decided on 27th September, 2005. v. Sales Tax Appeal No. K-267 of 2004, decided on 27th September, 2005. 2007 PTD 456
Issuance of a showcase notice alleging sales tax non-payment of appeals from Sections 3, 14, 22, 23, 36 and 46 Appellate Tribunals observed that the appellant was involved in tax related activity duri…
- Sales Tax Appeals Nos.2111, 2112, 2113/LB of 2002, decided on 10th May, 2005. v. Sales Tax Appeals Nos.2111, 2112, 2113/LB of 2002, decided on 10th May, 2005. 2007 PTD 459
The three business firms appealing to the Appellate Authority to apply additional taxes and penalties on the increase in theft of Sections 33 (5) and 46 sales tax, said the firms allegedly provided se…
- Sales Tax Appeal No. K-7 of 2005, decided on 1st October, 2005. v. Sales Tax Appeal No. K-7 of 2005, decided on 1st October, 2005. 2007 PTD 468
Evidence of issuance of show cause notice by the appellant authority for the appeal of SS, 2 (37), 40 A&46 Appellate Tribunal Tax Fraud, was alleged that the appellant failed to pay the sales tax for …
- Sales Tax Appeal No.239/ST/IB of 2005., decided on 28th January, 2006. v. Sales Tax Appeal No.239/ST/IB of 2005., decided on 28th January, 2006. 2007 PTD 473
Section 2 () 35),,,, 36, & of and input 46 Adjustment of Input Tax Appellate Tribunal Appellant has claimed that the input tax against the electricity used in the residential colony is exempted from t…
- Sales Tax Appeal No.Q-79 of 2001, decided on 4th October, 2005. v. Sales Tax Appeal No.Q-79 of 2001, decided on 4th October, 2005. 2007 PTD 481
Sections 3, 6, 7, 13, 23, 26 and 46 Section RO 561 (1) / 94, dated 96 1994 The present exemption from the payment of sales tax appeal on the appellate tribunal was that after June Whether or not 1999,…
- Sales Tax Appeal No.K-443 of 2000, decided on 30th September, 2005. v. Sales Tax Appeal No.K-443 of 2000, decided on 30th September, 2005. 2007 PTD 518
Sections 7 (1), 8 (1) (B), 33, 34, 36 and 46 sales tax evasion due to incorrect adjustment of input tax. Appeal is appealed to the Tribunal Authority to make a deposit under this Section 36 under its …
- Sales Tax Appeal No. 591 of 1998, decided on 7th June, 2005. v. Sales Tax Appeal No. 591 of 1998, decided on 7th June, 2005. 2007 PTD 550
Claims for Appeal from Appellate Tribunal Appellant Company for non-payment of sales tax in Sections 34, 36 and 46 Section RO 553 (I) / 94, Dated 9 1994 1994 Section R 600 (I) / 83, Dated 11 6 1983 wa…
- Sales Tax Appeal No. H-163 of 2005, decided on 7th October, 2005. v. Sales Tax Appeal No. H-163 of 2005, decided on 7th October, 2005. 2007 PTD 611
Sections 7, 36, 46 and 72 CBR Letter No. 2 (I) / STP 2001 (Pt III), dated 23 4 2001, Para 4 Natural Gas Regulations Sales Tax Collection and Payment, R6 Input Adjustment in Tax Appeal The appellate tr…
- Appeal No. Old 7(310)AT/IB of 1999, New 101/ST/IB of 2005, decided on 26th January, 2006. v. Appeal No. Old 7(310)AT/IB of 1999, New 101/ST/IB of 2005, decided on 26th January, 2006. 2007 PTD 614
Section 2 (33 33),, 34, & 36 & sc 46 On the responsibility of paying sales tax on scrap, the appellants challenged the sales tax on the scrap, which contained empty bottles of glass, broken wood. Matt…
- Sales Tax Appeal No. K-153 of 2000, decided on 16th September, 2005. v. Sales Tax Appeal No. K-153 of 2000, decided on 16th September, 2005. 2007 PTD 620
Section 2 (12), (32), (33), (35), 3 and 46 on sales of leased goods and sales tax on the amount received from the insurance company upon loss of motorbike appeal from the appellate tribunal. Wind. In …
- Sales Tax Appeal No.K-163 of 2004, decided on 27th September, 2005. v. Sales Tax Appeal No.K-163 of 2004, decided on 27th September, 2005. 2007 PTD 634
Sections 3 (3), 7, 8, 10, 11 and 46 appeal for deduction and adjustment in input tax and tribal medicines and locally manufactured medicines apply at 1% after tax of 5%. Imposed on the site. 7 1996 to…
- Appeal No.69/LB of 1998, decided on 28th June, 2006. v. Appeal No.69/LB of 1998, decided on 28th June, 2006. 2007 PTD 643
Sections 2 (s), 16, 156 (1), CLS (8) and (89), 157 (2) and 178 Imports and Export (Control) Act (XNXX of 1950), section 3 ( 1) and 3 (3)) used for the Foreign Exchange Regulation Act (VII VI of 1947),…
- Appeal No.131 of 2003, decided on 31st January, 2006. v. Appeal No.131 of 2003, decided on 31st January, 2006. 2007 PTD 664
The appeal was dismissed by the appellate tribunal on the ground that it was not competent and substantively filed and that the lawyer appearing for the appellant / company claiming to be a lawyer him…
- Appeal No.7(153)ST/IB/2003 and Old No.7(88)ST/IB/2002, decided on 31st May, 2006. v. Appeal No.7(153)ST/IB/2003 and Old No.7(88)ST/IB/2002, decided on 31st May, 2006. 2007 PTD 728
Sections 34, 33 (2) (CC), 10 (3), 3 (3) (A) and 67 additional taxes and penalties shall be adjusted on the post of refund of the surplus tax as well as on the penalties that carry forward The overdue …
- Sales Tax Appeal No.1207/LB of 2003, decided on 6th March, 2006. v. Sales Tax Appeal No.1207/LB of 2003, decided on 6th March, 2006. 2007 PTD 763
Inadmissible input on section 8 (1) (a) and 46 telephone bills has appealed to the Tribunal Adjudicating Officer to explain the applicant's unacceptable input on telephone bills, as well as the interp…
- Appeals Nos. 1541ST/IB of 2005 and 155/ST/IB of 2005, decided on 28th November, 2005. v. Appeals Nos. 1541ST/IB of 2005 and 155/ST/IB of 2005, decided on 28th November, 2005. 2007 PTD 840
Appellant's jurisdiction over the appointment of officers of Sections 30, 3, 6, 11 (2), 26, 33, 34 and 36 states that the Adjudicating Officer does not have jurisdiction to seek the various provisions…
- Appeal No.231/STAB of 2005, decided on 5th January, 2006. v. Appeal No.231/STAB of 2005, decided on 5th January, 2006. 2007 PTD 910
Sections 3, 6, 26, 36 (3) and 45 Section RO 674 (I) / 97, Dated 29 8 1997 Section RO 675 (I) / 97, Dated 29 8 1997 CBR Letter C No. 3 (2) ) / M Audit / 2002, dated 12 6 2002 CBR Letter No. 5 (10) CEJ …
- Sales Tax Appeals Nos.470-473/LB of 2002, decided on 15th February, 2006. v. Sales Tax Appeals Nos.470-473/LB of 2002, decided on 15th February, 2006. 2007 PTD 1037
Sections 2 (37), 4, 7 (2) (i), 8 (1) (B) (D), 10, 33 (4), 34 and 36, in violation of tax fraud The purpose of recovering the refunds was to show that section 4, 7, 8 and 10 of the Sales Tax Act 1990, …
- Customs Appeal No.120/ST/IB of 2004, decided on 30th January, 2006. v. Customs Appeal No.120/ST/IB of 2004, decided on 30th January, 2006. 2007 PTD 1069
Sections 2 (46) (a), 3, 6 and 32A Section RO 579 (I) / 1990 Dated 17 5 1999 Section RO No. 206 (I) / 2001 Dated 2 4 2001 CBR Letter C No 1 ( 18) Special Audit Rules 1998, RR 2 (3), 4 and 5 of ST / AIU…
- Appeal No. 23/ST/IB of 2004, decided on 31st January, 2006. v. Appeal No. 23/ST/IB of 2004, decided on 31st January, 2006. 2007 PTD 1361
Section 13 and Sixth Schedule, Senior No. 57 Section RO No. 714 (I) / 2000 Dated 309 2000 Section R233 (I) / 2001 Dated 19 4 2001 Supply of CNG Cylinders against the Senior Taxes Is not exempt from Fr…
- Appeal No. 121/ST/IB of 2004, decided on 13th February, 2006. v. Appeal No. 121/ST/IB of 2004, decided on 13th February, 2006. 2007 PTD 1394
Section (AA) Applicant / Taxpayer's Claim of Additional Taxation To determine whose name the taxpayer's receipt for delivery of bitumen was made and whether it was supplied with government agencies. W…
- 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 …
- 2007 PTD 2234 2007 PTD 2234
Sections ()) and (33 ()) (a) Defaults to allow sales of arrears of sales tax in easy installments after proper authorization as the assistant collector accepts payment but orders that the above arrang…
- 2007 PTD 2259 2007 PTD 2259
Section 3AAA Enhancement Tax Department alleges that a registered person has to pay 15% tax on sales on unregistered persons who are registered wholesalers in the sales tax department, as well as obta…
- 2007 PTD 2262 2007 PTD 2262
Section 7 Sec RO 1040 (I) / 99, dated 149 1999, R4 (5) section RO 124 (I) / 2000 dated 15 3 2000, R7 (5) section RO 698 (I) / 96 dated 11 8 1996 Tax liability was adjusted on consumption of input tax …
- 2007 PTD 2273 2007 PTD 2273
Section 156 The penalty for imports of phosphor bronze was found to weigh 21 5 kg instead of 18 kg. In addition to the duties and taxes, 100% of the duties and taxes sought to be eliminated was the va…
- 2007 PTD 2286 2007 PTD 2286
Sections 7, 10 and 33 (2) (CC) CBR Letter C No. 2 (1) STP / 97 97 Date 3 10 2002 Tax Deduction Determination of Receivables with Additional Taxes Included The adjustment was made with the certified am…
- 2007 PTD 2289 2007 PTD 2289
Sections 34 (1) and 26 Section R247 (I) / 2004 Dated 5 5 2004 Extra tax reduction rate The dispute is whether the rate or additional tax was 2% at the relevant time, but then the tax rate was increase…
- 2007 PTD 2295 2007 PTD 2295
Section AA (the) Central Board of Revenue and the Collector has the power to ask for a legal status or decision / order collector although there are sufficient powers to request and examine the record…
- 2007 PTD 2299 2007 PTD 2299
Section 27 Sales Tax Act (VII of 1990) CBR Circular No. 2 of 1990, Adjustment of input tax on goods used for packing / wrapping was not acceptable as the raw material of the wrapping material manufact…
- 2007 PTD 2308 2007 PTD 2308
Section 8 Tax Credit Not Allowed Invoice Invoice Invoice Invoice was requested by the invoice which did not comply with the instruction on the basis that it was found that the unit was involved in iss…
- 2007 PTD 2312 2007 PTD 2312
Sections 36 (3), 3, 6, 22, 23, 25, 35 and 38 collection of taxes that are not levied and not charged or misappropriated by Sales Sales without payment of tax. Following the remand remand against vario…
- 2007 PTD 2391 2007 PTD 2391
Section 8 (1) (A) and 7 Customs Act (IV of 1969), Schedule I, Chapter 84 Section RO 1307 (I) / 97, dated 20 12 1997 Section RO 578 (I) / 98 dated 12 6 1998 No Tax Credit Input tax adjustment in respec…
- 2007 PTD 2399 2007 PTD 2399
Section 37 Central Excise Rules, 1944, R 9, the Fifth Prosecutor of the Central Board of Revenue for the evaluation and recovery of the rules was strongly opposed to the evaluation and recovery of the…
- 2007 PTD 2407 2007 PTD 2407
Sections 8 (1) (B) and 33 (2) (CC) CBR Letter C No 1 (117) STJ / 2004 dated 9 9 2004 Disposal of old and used plant and machinery, vehicles on tax credit Sales tax is not allowed on. The scrap validit…
- 2007 PTD 2456 2007 PTD 2456
Section 21 (4) and 7D registration, blacklisting and suspension of registration Blacklisted unit input tax adjustment was considered unacceptable as the units were blacklisted. The Validity Department…
- 2007 PTD 2467 2007 PTD 2467
In view of the explanation given by late payment of Section 33 (2) (c) and 34 fines and penalties for additional tax (default surcharge) at the rate of increase of 181 tax payable and the difference. …
- 2007 PTD 2481 2007 PTD 2481
Section 3 Tax Capacity The issue of collecting sales tax on vacant drum chargeability tax assets / scrap, etc., was decided by the Supreme Court in favor of revenue only. Have kept…
- 2007 PTD 2494 2007 PTD 2494
Section 46 Appellate Tribunal Finance Act (III of 2006), Assistant Collector to appeal before amending Article 46 of the Constitution amid Section 46 of the Sales Tax Act 1990, the amendment was made …
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