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MESSRS ARAFATEX INDUSTRIES (PVT.) LTD., FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sections 10, 7 and 8 must be forwarded or refunds were made on the basis of counterfeit receipts. The Sales Tax Act 1990 should be fulfilled by the complainant, among others, for the reason that notice was issued that only transaction was involved in the matter and there was no physical transfer of goods, the complainant / The reviewer stated that the goods were already settled by the Federal Tax Ombudsman and that the sales tax deputy collector could not go beyond the provisions of Sections 7 and 8 of the Sales Tax Act of 1990. Accuracy The Federal Tax Ombudsman / Reviewer did not agree that the transfer of the physical certification goods would be outside the scope of Sections 7 and 8 of the Sales Tax Act, 1990. The Federal Tax Ombudsman has, in fact, recommended that the Order El-Sales Tax Act, Cancellation under Section 45A of 1990 and all relevant aspects of the matter such as cross-check payment should be re-examined so that any evidence has to be used, in fact or otherwise. Can be set up. Such evidence should be available against the complainant and action should be taken in the light of certified facts.

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