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COLLECTORATE OF SALES TAX AND FEDERAL EXCISE, FAISALABAD versus ZAHEER SOAP FACTORY, FAISALABAD

Section 46 (1) The person affected by the appellate tribunal and even if the sales tax department had not filed an appeal, the assistant collector was able to file a sales tax appeal - the affected person rie and the sales tax department Sa that sales tax act of 1990 The significant expression used in section 46 (1) was. `The grieving person identifies the person who received the legal complaint ie the person was wrongfully deprived in any way which he was legally entitled to and not the person who had in any way The assistant collector sales tax could not be termed a frustration; the party may have been disappointed because the process initiated on its move was unsuccessful. But he did not suffer any personal injury - the affected party rie and the "cedar tax department" were used and if the term "affected party" is significant for a sales tax officer, then the sales tax department's expression Would be useless. And redundancy cannot be attributed to the Legislature. The right to appeal was not a stated right, but the legal right Legislature limited the right to appeal in the Sales Tax Department and did not waive the right to appeal at the discretion of the Assistant Collector. ? The sales tax dispute that the assistant collector sales tax `defines' the grieving person and he was able to file an appeal was misunderstood. \ R \ n

Related judgments — Inland, 2011

• MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN v. COLLECTOR OF CUSTOMS SALES TAX AND FEDERAL EXCISE 2011 PTD 401
• JEEA TEXTILES (PVT.) LTD., FAISALABAD v. COLLECTOR, SALES TAX AND FEDERAL EXCISE, FAISALABAD 2011 PTD 405
• KAY CHEMIST, KARACHI v. COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX (APPEAL), KARACHI-III 2011 PTD 408
• COLLECTOR OF SALES TAX, FAISALABAD v. MIAN GHOUS BUX (PVT.) LTD., FAISALABAD 2011 PTD 424
• IHSAN YOUSUF TEXTILES (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 454
• COSY INTERNATIONAL (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX (RTO), FAISALABAD 2011 PTD 456
• MADINA TRADERS, KAMOKE v. COLLECTOR OF SALES TAX, LAHORE 2011 PTD 460
• INTERLOOP (PVT.) LIMITED, FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 467

All Inland judgments of 2011 →

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