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MESSRS PAKISTAN STATE OIL COMPANY LIMITED versus COLLECTOR (ADJUDICATION) CUSTOMS, SALES TAX AND CENTRAL EXCISE


Additional tax and penalty tribunal was also imposed on non-payment of sales tax on advance received by the SC on appeal before the Tribunal against the order in section 2 (44), 33, sales 34, & 46 & 47 47. It is presumed that he is responsible for the payment of sales tax and the order to maintain it without question of additional tax and penalty is subject to the specific facts and circumstances of each case. Judging by his own merits, whether stolen or non-payment of taxes is deliberate, or even a higher court. For the first time there will not be an appropriate forum to decide such a question, which cannot be decided without a detailed examination of the relevant facts and circumstances of the case, to record its finding on such question. High court remands case tribunal

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