Law: Sales Tax Act, 1990

Section: 2(46)(e),7A,11(2),47,47(5)

Sales Tax Act, 1990 (VII of 1990)-- ----S. 47--Initiation of value addition proceedings issuance of show cause notice--Assessment Order--Appeal before commissioner inland revenue--Remand Order--Discrepancies--Question of whether respondent was importer of scrap or not during tax period--Determination--Such a remand order does not generally give rise to any question of law to be determined by this court--Appellate Tribunal had reached conclusion that certain facts had not been determined by CIR before passing order set aside by Tribunal and matter was remanded for determination of same--Said adjudication was required to be made for proper determination of dispute between assessee and department therefore, afore-referred contention of petitioner is based merely on apprehension and cannot be made basis for setting aside impugned remand order at this stage--Reference Application was decided against Appellant. 2016 PTD 2548 & 2007 PTD 1757, ref. THIS ORDER PASSED BY: SHAHID JAMIL KHAN, JUSTICE---.--- In this Reference Application under Section 47 of the Sales Tax Act, 1990 ("Act of 1990"), following questions are proposed for our opinion:-- i. Whether in the facts and circumstances of the case, the learned Appellate Tribunal Inland Revenue was justified to remand back the case just to fulfill the lacunas as well as to cure the proceedings as the value addition proceedings were initiated without invoking the relevant provision i.e. Section 7-A of the Sales Tax Act, 1990? ii. Whether in the facts and circumstances of the case, the learned Appellate Tribunal Inland Revenue was not authorized to annul the impugned assessment order passed under section 11(2) of the Sales Tax Act, 1990 as the petitioner did not commit any default with regard to filing of the returns, payments of tax, less than tax payable or got refund erroneously therefore the learned Commissioner Inland Revenue was not competent to pass the impugned order? iii. Whether in the facts and circumstances of the case, the learned Appellate Tribunal Inland Revenue was not authorized to annul the impugned assessment order as the value addition was made by the Commissioner Inland Revenue without constitution…

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