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MESSRS YOUNAS FURNITURE, GUJRAT versus CUSTOMS, EXCISE AND SALES TAX, APPELLATE TRIBUNAL, BENCH-II, LAHORE


Section 3 Section R627 (I) / 95, Dated 2 7 1995 Demand for sales tax according to standard rates for manufacture and supply of wood furniture. Along with the furniture manufacturer, the appellant claims exemption in fixed tax under section R627 (I) / 95. Article 2 7 In 1995, the Tribunal found that the furniture maker was not entitled to such privileges. Such notification provided only the discounted rates to a furniture retailer and the appellant did not object to the manufacturer or manufacturer in the appeal memo. He could not even be admitted to the tribunal's finding regarding his status as furniture maker. The appellant's position was decided by the tribunal as a manufacturer or retailer, but there was no question of law after the fact was finalized. The High Court dismissed the appeal in the circumstances

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