MUMTAZ GHANI TEXTILE (PVT.) LTD., FAISALABAD versus COLLECTOR OF SALES TAX, FAISALABAD
Section 10 and 46 taxpayers claimed income tax refunds under section 10 of the Sales Tax Act 1990 for the tax period January 2005, such a claim was postponed because of the 'Star / Computer system' Invoice summary was not submitted Assistant Collector (Appeals) Rejected Taxpayer's Return Claims, which filed further appeal which was submitted on record by the Collector. It was proved that the invoice summary was regularly submitted, claiming taxpayer's return related to January 2005 was not subject to scrutiny under `STARR. ??????? The computer system has been in force since July 1, 2006, when, in the case of taxpayers, in connection with a January 2005 return claim, the sales tax should have been examined under the Refund Rules 2002, not the AR Star. \ Under the system, which was introduced. The first time sales tax rolls, denied the refund claims filed by taxpayers before July 1, 2006, was illegal, invalid order was set aside, in the circumstances \ r \ n
