Law: Sales Tax Act, 1990

Section: 2(14),2(20),2(33),2(35),2(44),2(46),3,6, 7,8,22,23,26,47,47(5)

Law: Sales Tax Special Procedure Rules, 2007

Section: 45

Sales Tax Act (VII of 1990)-- S.47--Question of fact---Scope---Department assailed order of Appellate Tribunal whereby it had endorsed the findings of Commissioner Inland Revenue (CIR) (Appeals) who had decided the issue on the basis of facts--Validity--Concurrent findings of facts recorded by two appellate fora, unless found to be either perverse or contrary to record, could not be interfered with by the High Court while examining proposed questions of law--Scope of reference jurisdiction was restricted only to the extent of examining questions of law arising from order passed by Appellate Tribunal and not to decide questions of facts or determine disputed facts-Only substantial legal questions arising from an order passed by Appellate Tribunal could be examined-Question requiring no interpretation of any provision of law, rules or regulations, or its application on undisputed facts of a case, did not constitute a "question of lawn to be decided by High Court--High Court declined to exercise advisory jurisdiction as the decision of Appellate Tribunal was based on findings of facts recorded by CIR (Appeals)--Reference application was decided against the 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 This consolidated order shall decide instant Reference Application under Section 47 of the Sales Tax Act, 1990 ("the Act of 1990"), along with following connected cases, as common questions of law and facts are involved in these cases :- 1. STR No. 173 of 2016 titled Commissioner Inland Revenue v. Messrs Sui Northern Gas Pipelines Ltd. 2. STR No. 174 of 2016 titled Commissioner Inland Revenue v. Messrs Sui Northern Gas Pipelines Ltd. 3. STR No. 175 of 2016 titled Commissioner Inland Revenue v. Messrs Sui Northern Gas Pipelines Ltd. 4. ETR No.02 of 2016 titled…

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