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COMMISSIONER INLAND REVENUE versus RANA RIASAT TUFAIL


Section 6 and 73 Sales Tax Rules, 2006 R12 (5) The right to return tax on receipts of blacklisted entities / units. Tax authorities claimed that the defendant was not entitled to a refund on receipts of certain blacklisted units. The tax authority, which had never been challenged and received the final status, was followed by a blacklisting of the units for which a refund was being claimed at the time of issue. Units / entities were not blacklisted and no final order was issued against them. The single judge of the Blacklisted Units High Court had rightly dismissed the intra-court appeal under question.

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