Law: Sales Tax Act, 1990

Section: 3B,3B(1),13,13(1),46,47,47(5)

Law: Constitution of Pakistan, 1973

Section: 175(1),185,185(2),185(2)(d),203

Law: Customs Act, 1969

Section: 194,194(4),194(5)

Law: Supreme Court Rules, 1980

Section: OrderXIIRule2,Rule1

(a) Customs Act (IV of 1969)--- ----S. I94---Sales Tax Act (VII of 1990), S. 2(1)---Constitution of Pakistan, Arts. 175(1) & 185(2)(d)---Appellate Tribunal, Inland Revenue ("Appellate Tribunal")---Status---Order passed by Appellate Tribunal set aside by the High Court---Whether of High Court was to be challenged before the Supreme Court by filing an appeal OR petition for leave to appeal---Appellate Tribunal could neither be categorized as a "court" nor "equated with the tribunals envisaged in the Constitution" which exercised judicial powers---Appellate Tribunal, Inland Revenue, was not mentioned or provided for in the Constitution, therefore, it could not be categorized or be deemed to be a court in terms, of Art. 185(2)(d) of the Constitution---Where the High Court set aside an order of the Appellate Tribunal, it did not do so of a 'court immediately below', consequently, if an order or of the Appellate Tribunal was set aside by the High Court, the only remedy against the of the High Court would be by filing a petition for leave to appeal before the Supreme Court. Mehram Ali v. Federation of Pakistan PLD 1998 SC 1445 and Riaz-ul-Haq v. Federation of Pakistan PLD 2013 SC 501 ref. (b) Sales Tax Act (VII of 1990)-- ----S. 47(5)---Reference/appeal(erstwhile) to the High Court against order of Appellate Tribunal---Scope---Jurisdiction of the High Court tinder S. 47(5) of the Sales Tax Act, 1990, was restricted to matters involving only questions of law---Reference or appeal (erstwhile) to the High Court against a of the Appellate Tribunal under the Sales Tax Act, 1990 could only be filed on a question of law. F.M.Y. Industries Ltd. v. Deputy Commissioner Income Tax 2014 SCMR 907 ref. (c) Sales Tax Act (VII of 1990)--- ----Sections 3B(1), 13(1) & 47(5)---S.R.O. No. 561(1)/94 dated 9th June, 1994---Sales tax, collection of---Cement manufacturer exempted from sales tax---Question as to whether the manufacturer had collected sales tax on supplies made by it---Such question was a question of fact which could not be decided by the High Court in a reference filed before it under S. 47(5) of the Sales Tax Act, 1990---Even otherwise in the present case, no…

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