MESSRS CHANAR SUGAR MILLS LTD. versus COLLECTOR (SALES TAX)
Sections 46 and 47 of the Constitution of Pakistan (1973), Article 185 (3) appeal to the High Court. In the absence of a decision by the Tribunal High Court on the merit, the ineligible appellant party on the merit could not be fit on the ground that there was no lower forum, finding that the merits were required by the tribunal, Taking advantage of this, instead of refusing to accept the appellant's case on merit, the Supreme Court postponed the case and remanded the court on remand. Send it to the Tribunal for your decision on eligibility
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