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I.A. TEXTILES, FAISALABAD versus COLLECTOR OF SALES TAX, FAISALABAD

Section 10, 3, 7 and 21 Sales Tax Rules 2006, R12 Constitution of Pakistan, Article 4 Input Tax Returns Refund of refund on suspension of supplier registration. Despite providing proof of payment through banking channels for verification of input tax and physical transfer of goods such as copies of Gat passes, cash payment vouchers / cross check copies through which payment was made and bank The State in which the relevant checks were validly held, valid, there was no justification for dismissing the registered person's claim. Both the officers rejected the claim of the registered person without considering the legal aspects of the case. Were made and the decision-making authority was given permission Subject to the registered person's claim, if no other liability exists against the registered person

Related judgments — Inland, 2011

• GOLDEN LUBRICANT, MULTAN v. COMMISSIONER C&E INLAND REVENUE (RTO), MULTAN 2011 PTD 857
• UNITED DISTRIBUTORS, MULTAN v. COLLECTOR OF SALES TAX & FEDERAL EXCISE, MULTAN 2011 PTD 866
• C.I.T. (LEGAL DIVISION) L.T.U., ISLAMABAD v. FAUJI FERTILIZER COMPANY LIMITED 2011 PTD 893
• C.I.R. LEGAL DIVISION, LTU, LAHORE v. SERVICE INDUSTRIES LIMITED, LAHORE 2011 PTD 901
• AMTEX LIMITED, FAISALABAD v. COLLECTOR SALES TAX, FAISALABAD 2011 PTD 923
• RAFI ELECTRONICS CORPORATION (PVT.) LTD., LAHORE v. C.I.T., R.T.O., LAHORE 2011 PTD 936
• SALFI TEXTILE MILLS LIMITED v. COLLECTOR (APPEALS) 2011 PTD 952
• HONDA ATLAS CARS (PAKISTAN) LTD, LAHORE v. C.I.T., LEGAL DIVISION, LTU, LAHORE 2011 PTD 967

All Inland judgments of 2011 →

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