FAUJI SUGAR MILLS versus ASSISTANT COLLECTOR OF SALES TAX
Jurisdiction of the Appellate Tribunal under section 2 (25), 3 and 47 of section RO No. 207 (1) / 98 under the jurisdiction of the Appellate Tribunal Appellate Tribunal did not grant this authority. It was reported that Section RO amended No. 751 (I) / 2000, was ultra-virus Section RO 751 (1) / 2000 was merely a modifying section R which amended the original section R No. 207 (1) / 98. And it can be beneficial in nature. To the extent that the benefit of fixing the value under section RO 207 (I) / 98 was limited to the sales tax which was considered under section 3 (1) of the Sales Tax Act 1990 and the case of further tax I was not available. As required under Section 3 (1A) of the said Act
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