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MESSRS TAUQIR ASHRAF & CO., LAHORE THROUGH MANAGING PARTNER versus CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE

Sections 3 (1), 33 (4) (C), 34 and 47 Section RA No. 630 (I) / 95, dated 2 7 1995 The payment of fixed tax amount of the cell tax under the agreement is for reference / High Court of Appellant. The pass appeal which was engaged in running the rolling mills was paying the fixed amount of sales tax under the notification section R No. 630 (I) / 95 dated 2 7 1995, during the period of 9696 to 1995, thereafter. He was directed to pay the amount charged. In addition to the additional taxes and penalties it was spared, the appellate tribunal dismissed the appeal filed by the appellate tribunal stating that the Association of Re-Rolling Mills, which itself was a member, fixed tax government. The appellate tribunal, on request to continue with, found that since the majority of the members of the association had complied with the terms of the agreement, the appellant initially refused to comply with the same tribunal. There was no legal or moral justification to hold that the appellant was a plaintiff. At such a desolate stage it refused to seek the nullification of the agreement which was minutes from the meeting between the Association and the Revenue, fully supported by the provisions of Section 3 (1) of the Sales Tax Act. The tax was not enough to charge the government in full; the Tribunal's view of the 1990 issue, which was settled by administrative management, cannot be accepted as a valid statement of the law on the basis of such agreement. No post can be made against the obvious words of Additional tax if you do not comply with the tax rate and the terms of the collection agreement criminal advocate from Parachinar lawyer