GENERAL TYRE AND RUBBER CO. PAK. LTD versus DEPUTY COLLECTOR
Sections 2 (12), 3 (1) (a), 3 (3), 33 (2) (CC), 34, 36 and 45 [as amended by the Finance Ordinance (XXI of 2000)] Sales Tax General Order No. 1 1998 Date, 17 6 1998 Sales tax input tax, Appellant Company's adjustment was received raw material from another factory which caused damage to the machinery connected to the accidental fire. The administration rejected the adjustment and withdrew the sales tax, along with additional taxes and penalties, before the Customs, Excise and Sales Tax Appellate Tribunal and the High Court, dismissing the appeal and validating the order approved by the authorities. Declared. The appellant's factory was under fire, the raw material being supplied was being processed by his own machinery and his own staff before the company used such machinery. There was no claim of adjustment in the PET tax and the appellant company has been informed of such fact. Advance claim for adjustment of UL aircraft input tax does not support any provision of Sales Tax Act, 1990, up to Rs. Two lakh due to the amendment of section 45 of the Sales Tax Act 1990 to the deputy collector's legal jurisdiction. Was increased, which was a power at the relevant time as the appellant did not supply any goods as defined in Section 2 (12) of the Sales Tax Act 1990, therefore, the authorities adjusted the input tax claimed by the appellant. Was rightfully denied, refusing to interfere with the High Court's decision, dismissed the appeal \ r \ n
