BEFORE ZAFAR 1QBAL, MEMBER (TECHNICAL) AND SULTAN AHMED SIDDIQUI, MEMBER (JUDICIAL) versus BEFORE ZAFAR 1QBAL, MEMBER (TECHNICAL) AND SULTAN AHMED SIDDIQUI, MEMBER (JUDICIAL)
Sections 4, 10 and 45A Sales Tax Return Rules, 2000 SRO 417 (1) / 2000, Date 20 6000 CBR Letter C No. 3 (65) STP / 2000, Date 17 7 2000 C BR Letter C No 3 (10) STP / 2000, dated 11 8000 Sales Tax General Order No. 3 2000, dated 31 8 2001 2001 To call for Export Refund Power and Rector of the Central Board of Revenue. The collector was an exporter and all exports were zero rated, claiming a refund of the input tax paid on the exported goods, which was checked by the Authority and after being satisfied with its legal claim and satisfaction. Approval of Given that the auditor of the department observed that some documentary evidence is needed to add a series of input-related incidents. Tax paid on raw materials was not legal, Issuance Notice was issued to Assisi to collect the refund amount, Assisi claimed that the authority with which he was satisfied with his claim was ordered to refund. Approved They are not eligible to reopen past and closed transit. Under this, the issuance of a valid notice to the framework of the sales tax law was deemed to be an invalid jurisdiction and, as such, the Additional Collector had no jurisdiction, the Tribunal set aside it.
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