Law: Sales Tax Act, 1990

Section: 1,11,33,34,36,47

Sales Tax Act (VII of 1990)——Ss. 11, 36 & 47— Reference—Wrong provision of law—Effect— Show-cause notice was set aside by Customs Appellate Tribunal for mentioning of S.U(3) instead of S.36 of Sales Tax Act, 1990— Validity—Merely because show-cause notices were labelled under S.ll(3) instead of S.36 of Sales Tax Act, 1990, was not such a defect or vagueness to undergo test of judicial scrutiny—Such omission did not cause any prejudice to respondent-taxpayers and the same could not be declared invalid under the law—Main issues raised by parties were not decided by Customs Appellate Tribunal, therefore, High Court in reference jurisdiction was deprived of the views of the Tribunal, as Reference Application was to be decided on the basis of facts determined by Appellate Tribunal—High Court set aside order in question and matter was remanded to Customs Appellate Tribunal for decision afresh after providing opportunity of being heard to both the parties—Reference was allowed accordingly. Collector of Sales Tax and Central Excise, Lahore v. Zamindara Paper and Board Mills and others 2008 SCMR 615; Commissioner of Income Tax, Karachi v. Abdul Ghani 2007 PTD 967 and Commissioner of Income Tax, Peshawar v. Messrs Islamic Investment Bank Ltd. 2016 SCMR 816 rel. JUDGMENT: MUHAMMAD SAJID MEHMOOD SETHI, JUSTICE:---.--- This consolidated judgment shall decide instant Reference Application, along with following connected cases, as common questions of law and facts are involved in these cases 1. STR No. 156 of 2015 titled Commissioner Inland Revenue, Faisalabad v. M/s Kamal Limited, Faisalabad. 2. STR No. 157 of 2015 titled Commissioner Inland Revenue, Faisalabad v. M/s Kamal Limited, Faisalabad. 3. STR No. 160 of 2015 titled Commissioner Inland Revenue, Faisalabad v. M/s Habib Haseeb Spinning Mills Private Limited, Faisalabad. 2. Through these Reference Applications under section 47 of the Sales Tax Act, 1990 (“the Act of 1990”), following common question of law, asserted to have arisen out of orders passed by learned Appellate Tribunal Inland Revenue Lahore Bench, Lahore (“Appellate Tribunal”), has been proposed for our opinion:- “Whether on the facts and circumstances…

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