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SAID NADEEM ELECTRO LIMITED versus COLLECTOR OF CUSTOMS AND CENTRAL EXCISE/ COMMISSIONER SALES TAX, PESHAWAR

Article 6 of Pakistan Sales Act (1990), Arts 199 and 185 (3) of the Sales Tax Act, 1990, the High Court dismissed the constitutional petition for alternative tax benefits but the claimants did not. Claimed that all these views expressed on the merits of the trial were exempt from the sales tax payment of 14 sales and 17 sales sizes of black and white televisions produced by their factory under the notification of 26 1988 1988; and sales tax. The demand for authorities to pay was without legal authority. The High Court rejected the applicant's constitutional request on the ground that the applicant had an alternative viable solution by referring to the Central Board of Revenue, and that in fact the dispute was involved. It was noted on the merit that the applicant's case was not covered under Article 185 (3) of the Constitution under the notification of the Supreme Court, instead of a notification dated 26th 1988. The Customs, Central Excise and Sales Tax Appellate Tribunal. Appeal was preferred in the case where the applicant's appeal for jurisdiction was dismissed. The Supreme Court delayed the filing of the leave application for appeal and granted leave so that it could be considered that a constitutional application is not enforceable without the applicant's alternative. Treatment, the High Court should refrain from expressing its views on the merits of the matter best law firm from Dhirkot lawyer