COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN versus MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN
Section 10, 33 (2) (CC) and 46 Adjustment in Input Tax and Refund Claims The Assistive claimed adjustments in input tax and input invoices issued by the blacklist supplier for the relevant period. Claimed to have refunded the power of. Notice to the complainant several objections to it and, in obeying his order on the basis of these objections, he actually initiated proceedings against the SC in this case and not only rejected the refund claim but also the section 33 ( 2) also imposed a penalty under (CC). The Collector (Appeals) of the Sales Tax Act, 1990, issuing an order in accordance with the original justification of the representative of the Department, could not present any more concrete and material evidence to dispel the Collector's findings (appeal) on this basis. Action started. Further appeals had to be dragged into another chain of litigation only by the tribunal keeping in view the estimated order of appeal. After thorough scrutiny of the facts of the case, the case was decided in favor of the trial, order not to suffer any facts or legal error, the order passed by the collector (appeal) was retained and the appeal dismissed. Go.
