Law: Sales Tax Act, 1990

Section: 8(1)(ca),47,177

Sales Tax Act (VII of 1990)-- --Ss. 47 & 8(1)(ca)--Tax credit not allowed--Reference to High Court-"Question of law"--Findings of facts--Scope--Applicant assailed order passed by Appellate Tribunal--Appellate Tribunal had observed that order-in-original was based on a defective notice bearing false figures of input tax never claimed by the registered person--High Court observed that only substantial legal questions could be examined, which had arisen from an order passed by Appellate Tribunal, questions requiring no interpretation of any provision of law, rules, regulations, or its application on undisputed facts of a case did not constitute a "question of law" to be decided by High Court under its reference jurisdiction--Reference application was decided against the applicant-department. Messrs F.M.Y. Industries Ltd. v. Deputy Commissioner Income Tax 2014 SCMR 907; Commissioner Inland Revenue, Zone-I v. Messrs Industrial Chemicals (Pvt.) Ltd. 2017 PTD 756; Commissioner of Income Tax v. Ghee Corporation of Pakistan (Pvt.) Ltd. 2017 PTD 1167; Commissioner Inland Revenue v. Messrs Adeel Brothers 2017 PTD 1579 and Commissioner Inland Revenue, Zone-II v. Al-Hamad International Container Terminal (Pvt.) Ltd. 2017 PTD 2212 ref. ORDER Through instant Reference Application under Section 47 of the Sales Tax Act, 1990 ("the Act of 1990"), the following question of law, asserted to have arisen out of the impugned order dated 16.11.2018, passed by learned Appellate Tribunal Inland Revenue, Lahore Bench, Lahore ("Appellate Tribunal"), has been pressed and argued for our opinion:- "Whether the Appellate Tribunal Inland Revenue was justified to cancel the orders of lower forums when section 8(1)(ca) of the Sales Tax Act, 1990 clearly envisages that an amount not deposited in government exchequer cannot be adjusted against or remitted to the registered person at any stage in supply chain?" 2. Brief facts of the case are that during cross matching of sales tax returns for the period July 2011 to January 2012, it was observed by the adjudicating officer that input tax claimed by the registered person was not declared as output tax by its suppliers to the tune of…

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