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COSY INTERNATIONAL (PVT.) LIMITED, FAISALABAD versus COLLECTOR SALES TAX, RTO, FAISALABAD


Section 11 (2) Sales Tax Rules 2006, R37 Sales Tax Rules, 2004 Sales Tax Rules, 2002 Section R555 (I) / 2006 Dated 5 6 2006 Tax Return Claim Period from December 2005, January, February, March Regarding, April and September 2006 sales tax was found to be invalid due to an automated refund repository object Taxpayers said that except for a refund claim for September 2006, all other claims were prior to the introduction of the electronic device. An automated refund repository such as Sales Tax; and the same device applied to me: July 2006, so the assistant collector's action will be automatically dismissed by dismissing the sales tax lawsuit. The Refund Repository objection was declared illegal and unlawful, except for a return claim in the month of September 2006, other claims were not subject to scrutiny under the Sales Tax Automated Refund Repository because Section RO 555 (I) / 2006 Date: July 1, 2006 After December 6, 2005, January, the return for the period was claimed. The April 2006 sales tax should be examined under the Refund Rules, 2002, not under the Sales Tax Automated Refund Repository System, which was introduced for the first time in the Sales Tax Rules 2004.

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