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MESSRS RANA BROTHERS OIL MILLS, RAHIMYAR KHAN versus A.C. SALEX TAX, RAHIMYAR KHAN


Sections 8 (3) and 47 of the Sales Tax Act 1990 Appeal of fact The question of fact is the option of claiming any periodic adjustment before registering with the Sales Tax Department, provided that the Celsius tax is not registered under the Sales Tax Act. Assisi's return was claimed. The 1990 claim was rejected by the Revenue Authorities and the appellate tribunal also raised objections by the authorities that such an adjustment was a factual question and was not decided by the High Court under section 47 of the Sales Tax Act 1990. Could go It was raised before the High Court that the question of law was a question arising out of the Tribunal's order on a particular point or issue, if in fact it was raised before the Tribunal and decided by it. Where was the question Neither was raised before the Tribunal nor was it decided, it cannot be said that in the present case the question arose from the order of the Tribunal Assistant, the High Court under Section 47 of the Sales Tax Act 1990 Failing to raise any question of the law to be answered by the High Court, which upheld the objection against not maintaining the appeal.

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