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AAA STEEL MILLS LIMITED versus COLLECTOR OF SALES TAX AND CENTRAL EXCISE, COLLECTORATE OF SALES -TAX


Section 11 (2) and 45 of R377 (I) / 2002, Article 15 of the Customs Act of 2002 (IV of 1969), Section 179 of the Constitution of Pakistan (1973), Article 199 Constitutional Petition charged with the adjustment of unacceptable input tax Show Notice Notice The collector, sales tax, has estimated the amount paid by the assessee which includes additional taxes and penalties. The assessment of accuracy did not fall under any of the categories listed in paragraph 2 (2) of section RO 307 (I) / 2002 which the Executive Party Collector could not approve of the Order, which was only subject to Section 179 of the Customs Act, 1969 The Collector can, in view, read that the Section RA Collector has violated the provisions of Sections 11 and 45 of the Sales Tax Act 1990 and the Section RO High Court has granted the Constitution and the designated order. Declared with no jurisdiction

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