INTERLOOP (PVT.) LTD. KHURRIANWALA, FAISALABAD versus COLLECTOR, F.S.T., R.T.O., FAISALABAD
Section 11 (2), 33, 45 and 46 Sales Tax Rules, 2006, R37 Refund Claims Registered Individual filed a refund of Rs 35,83,056 against a zero rated supply adjusting officer / assistant collector. To the extent of Rs. 13,79,046 under the Collector (Appeal), on appeal, the refund of non-refundable amount under the Inappropriate Order has been increased to Rs. 9,13,058, as per the provisions of Section 45 of the Sales Tax Act, 1990. The Assistant Collector, who actually passed the order, did not have the jurisdiction to decide the cases related to refunds of more than one million rupees which actually violated the provisions of Section 45 of the Sales Tax Act, 1990. E'carte 'I was passed without legal status, was not sustainable and was empty.
