Find a Lawyer

COLLECTOR OF SALES TAX, FAISALABAD versus SUN RISE FOOD INDUSTRY, FAISALABAD

Sections 8 and 46 Income Tax Disapproval Registered person presented evidence of acceptance of adjustment of input tax, and on the basis of which the Adjudicating Officer accepted the registered person's claim which contained 20% of the input tax. The greater part was unacceptable. Taxes claimed at the expense of exports that the Adjudicating Officer relied on the agreement made between the Collector Sales Tax and the Association, in order to accept the said prohibition. It was reported that the consumption of packing materials would be limited to 20% of the total. On filing an appeal by the registered person, the collector (appeal) was instructed to allow the adjustment of input tax as the claim of the registered person was based on the consumption of packing material in exports. Appeal was filed (Appeal) was that the contract between the collector and the association was binding on the contracting parties The department's request was that the person registered on the other hand as the input adjustment claim exceeded the limit of 20. The Assistant Collector's representative rightly denied that the agreement was made by the Assistant Collector. A) was not due to the binding nature as it was not converted to appellate tribunal under the legal instruments, in the circumstances, directed the officer concerned to allow the registered person to make adjustments to the input tax as per the contract basis. There is no denying that was not enforceable. Law

Related judgments — Inland, 2011

• DAWOOD CAPITAL MANAGEMENT LIMITED, KARACHI v. ADDITIONAL COMMISSIONER INLAND REVENUE-D, LTU, KARACHI 2011 PTD 2772
• MODEL STEEL ENTERPRISES (PVT.) LTD., LAHORE v. COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX (ADJUDICATION), LAHORE 2011 PTD 2788
• C.I.R., ZONE-II, L.T.U., KARACHI v. NAQSHBANDI INDUSTRIES LTD., KARACHI 2011 PTD 2809
• MEHR DASTGIR TEXTILE MILLS LTD., MULTAN v. COLLECTOR SALES TAX, MULTAN 2011 PTD 2822
• AFTAB SOAP FACTORY (PVT.) LTD., FAISALABAD v. C.I.T., R.T.O., FAISALABAD 2011 PTD 36
• CIR LTU-ISLAMABAD v. RASTGAR ENGINEERING CO. (PVT.), ISLAMABAD 2011 PTD 168
• 2011 PTD 184 2011 PTD 184
• CHAUDHRY BROTHERS COTTON INDUSTRIES, BAHAWALPUR v. COLLECTOR (APPEALS) (REFUND), CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN 2011 PTD 212

All Inland judgments of 2011 →

power of attorney advocate Khair Pur Mir lawyer

Talk to a Lawyer Free · replies in minutes