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COLLECTOR SALES TAX & CENTRAL EXCISE (WEST), KARACHI versus MESSRS AMSONS TEXTILE MILLS, KARACHI


Sections 7, 33, 34 and 36 Sales Tax (Fabricated Rules) Rules, 1995 Notification Section R111 (1) / 97, Dated 20 11 1997 Constitution of Pakistan (1973), Article 185 (3) Sales Tax / Additional Taxes, The Recovery Show Causes Notice Trading Association and the Government, kept talking and the show cause notice issued to the respondents late in the notification's issuance, was submitted by the Sales Tax Appellate Tribunal on the basis that notification section R111 (1) / 97. Date 20, 1997 was issued 11 1997 to advance the newly amended law to comply with the parties responsible for the payment of duty and tax. The Sales Tax Appellate Tribunal added that authorities cannot charge taxpayers during this period. The order of negotiations approved by the Sales Tax Appellate Tribunal was upheld by the High Court under the exercise of jurisdiction. The Sales Tax Appellate Tribunal provided good reasons for the conclusion and no reason. In view of the express language of the notification, it can be concluded that any exception to the Supreme Court's decision passed by the High Court. Refused to refuse. No legal or factual error was identified in the order and the appeal was denied because public law, an important question of importance, was included in the scope of Article 185 (3) of the Constitution.

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