ZAHID JEE TEXTILE MILLS LTD., FAISALABAD versus COLLECTOR (APPEALS), FAISALABAD
Sections 10, 2 (14), 4, 7, 8 (1), 11 (2) and 26 Sales Tax Rules, 2006, R37 Input tax return on the basis of the blacklist and registration of the refund Refunds against invoices could not be allowed on suspended units because they did not pay any tax to the national exchequer. The obligation to pay sales tax is the obligation to pay sales tax under section 3 (3) (a) of the Sales Tax Act, 1990 and can only be extended to buyers. A notification under section 3 (a) of the Sales Tax Act 1990, which shifts the tax due to the recipient of certain goods and, in the case of taxpayers, has not issued any such notification by the federal government. Because such default amount should be in the blacklisting or registration suspension has been recovered from the defaulter rather than the buyer's order and will be applicable from the date of its issuance and acceptable intervals between suppliers. The taxpayers were related to the purchase period. 007 \ When the alleged suppliers were not on the blacklist / suspended units list and subsequently failed to comply with the ret disappointment to join the list of blacklist / suspended units in November 2008, approved by the authorities below. The orders made were not enforceable because of the notice of law and the orders passed thereafter were set aside by the Appellate Tribunal and the appeal filed by the registered taxpayers was accepted \ r \ n
