Law: Sales Tax Act, 1990

Section: 4,47,47(5)

Sales Tax Act (VII of 1990)- -Ss.47 & 4-SRO 1125(I)/2011, dated: 31-12-2011- "Zero rating"- Findings of facts-Scope-Applicant-department filed reference application against the order passed by Appellate Tribunal- Respondent placed reliance on an order passed by Division Bench of High Court in 2019 PTD 257 wherein it was held that the taxpayer was in the business of textile, hence was entitled for zero rating of sales tax under SRO 1125(I)/2011, dated: 31-12-2011-Supplies made by taxpayer were of zero rating under the said SRO and the Appellate Tribunal as a matter of fact had held that the buyers of respondent were also active at the time of transactions-Zero rating facility could not be denied to the taxpayer, in circumstances-Findings of the Appellate Tribunal were based on law and were also justified in the circumstances of the case-Department could not distinguish the case from the findings recorded in case referred by the respondent which was applicable to the present proposition on all fours-Reference application was decided against the department. Commissioner Inland Revenue v. Messrs Nagra Spinning Mills (Pvt.) Ltd. 2019 PTD 257 foll. ORDER Through instant Reference Application under Section 47 of the Sales Tax Act, 1990 ("the Act of 1990"), order dated 06.04.2016, passed by Appellate Tribunal Inland Revenue, Lahore Bench, Lahore ("Appellate Tribunal") has been assailed. 2. At the very outset, learned counsel for respondent-taxpayer submits that issue involved in this case has already been dealt with and decided by another learned Division Bench of this Court vide judgment dated 26.09.2018, passed in 2019 PTD 257 titled Commissioner Inland Revenue v. Messrs Nagra Spinning Mills (Pvt.) Ltd, and this Reference Application is liable to be decided in the light of said decision. 3. When confronted, learned counsel for applicant-department, despite arguing the case at some length, could not rebut the above submission with any satisfactory reply. 4. Arguments heard. Record perused. 5. In the case of Messrs Nagra Spinning Mills (Pvt.) Ltd, supra, learned Division Bench of this Court has observed as under:- "8. Finally in STR No. 123 of 2016, the main…

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