MESSRS JAWA CHEMICALS (PVT.) LTD. versus ASSISTANT COLLECTOR OF SALES TAX, LAHORE
Sections 2 (37), 3, 6, 22, 23, 26; remand on the case of 46 and 47 remands by the tribunal on a sales tax / private record examination of two appeal companies to the local sales tax department. It has been alleged that the companies supplied taxable goods to different persons without payment of sales tax and accordingly more tax companies were accused of violating various provisions of the Sales Tax Act, 1990 and filed by the appellant companies. The proceedings against the appeal were pending before the Tribunal filed through Revenue, which was pending by the Tribunal under which the appellant companies And two other appeals were dismissed. The department was authorized to file the case by remanding it to the original authority and directed the order to be remanded on the matter, which was not even a complaint to the Revenue Tribunal who had opposed it. Had recorded its impact on the legal objections raised. The appeal of the department should continue to be remanded to the lower authority of a case if the material on record at that time was not sufficient to resolve these issues, then it may be found out that the Tax Detection Agency or the Assessing Officer should have a taxpayer. Going will benefit from any error, in the present case, the tribunal apparently refrains from ruling on a legal objection. In front of it, the High Court upheld the Tribunal's impartial order that the Tribunal take the legal and factual issues raised before it by both taxpayers / taxpayers / two companies from taxpaying companies. Appeals and one
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