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NATIONAL STEEL MILLS AND RE-ROLLERS (PVT.) LTD., HATTAR versus COLLECTOR, SALES TAX AND FEDERAL EXCISE, PESHAWAR


Section 45B & 46 [as amended by the Finance Act (VII of 2005) 1 7 2007] Amendment to section 45B & 46 of the Sales Tax, Act 1990, which was originally passed by the Collector Appeal Subsequently, the Finance Act of 2005 was enacted. Appeals to the Appellate Tribunal By Revenue Such amendments were inherently possible and the scope of appeal received on the taxes before such amendments would be consistent and ineffective.

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