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COMMISSIONER OF INCOME-TAX versus LASSANI COTTON MILLS LTD


Clause 4 of the Sales Tax Act 1951 constitution of Pakistan (1973), Article 185 (3) has been claimed in return under Section 4 of the Sales Tax Act, 1951, which is an exemption sought by the assessee in connection with the sale of a party. Their failure to produce the original license from was denied. The Sales Tax Officer, issued under the Sales Tax Act, also concluded that the party to which the alleged sale was made by Assisi was not present. The appellate tribunal's injunction that although it was reviewed upon review shows that it is the owner of the license, the sales tax license will be declared liable only after presenting a copy of the sales tax officer. ? The sale was made by the Assisi, which did not exist and the original sales tax license had not been estimated before the Assisi had to produce it. Despite the fact that a copy of a photograph was submitted by the reviewer despite the fact that the original original license was granted by anyone to his firm, the matter went to the High Court and at any stage the SC Could not present the original document, so no escape was possible as a result of the alleged license. The sales tax officer's finding that there was no party that was not open to questioning the party allegedly sold by the SC because there was no material to show that the fact I had a concern that was being ordered by the Business High Court. One side was set aside and the appellate tribunal was restored

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