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MESSRS SHAHMURD SUGAR MILLS LTD. THROUGH MANAGING DIRECTOR versus ADDITIONAL COLLECTOR, SALES TAX (ADJUDICATION) QUETTA, HYDERABAD


On the remand of Articles 46 and 47 of the High Court for the High Court, the Tribunal upheld the Tribunal's finding that the Tribunal did not in any way find the facts of the record deficient nor needed any investigation or inquiry into the facts. So that he could effectively decide all questions of the tribunal. Facts and Law All the judicial / judicial forums raised before him were required to decide the facts and matters of law raised before them. Dispute of this matter is undesirable The parties should not be sent back to the lower forums without proper justification which may delay it. In the present case, the dispute should have been considered and decided by the tribunal rather than forwarding it to the lower forum in the present case, which had already identified it on the relevant issues, the High Court ruled. The remand case was passed by the High Court and the matter was referred to the tribunal with the High Court. Appeal again and judge all facts and law questions by a ruling

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