MESSRS ITTEHAD TEXTILE INDUSTRIES (PVT.) LTD. versus COLLECTOR OF SALES TAX, COLLECTORATE OF SALES TAX AND CENTRAL EXCISE
Referring to Sections 10 and 47, the Adjustment of High Court Input Tax raised two questions. First, even the ICC can be denied input tax adjustments on electricity used in its administrative offices. And second, whether the input tax adjustment on the supplies received by the Assisi can be ruled out. Under the law, the validity of the tax invoice was necessary to uphold the claim of input tax adjustment whether the facts of the case, the disputed invoice was genuine or false, was a question of fact. Counsel did not dispute the validity or ownership of any of the tests conducted by the department to establish the invoice inquiry by the SC, where the department disputed the authenticity of the tendered invoices, a question was factual and There was no legal issue for the High Court's determination. The second question in the reference, which was not to be a question of law, was outside the jurisdiction of the High Court.
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