| Citation(s) |
|---|
| 2025 SLG 4118 2025 SLD 4118 = 2025 LHC 5575 = 2026 PTD 86 = (2025) 133 TAX 400 = 2026 PTCL 723 |
Lahore High Court
Case No:STR No.52511/2025.
Mr. Justice Abid Aziz Sheikh
16.09.2025. Syed Zain-ul-Abidien Bokhari, Advocate for the applicant.
Case No:STR No.52511/2025.
Mr. Justice Abid Aziz Sheikh
16.09.2025. Syed Zain-ul-Abidien Bokhari, Advocate for the applicant.
CIR
VS
M/s RIY Metals Recycling Pvt. Ltd. Etc.
Law: Sales Tax Act, 1990
Section: 47,2(46), 47(1)
Summary
The reference application was filed under Section 47 of the Sales Tax Act, 1990 against a remand order of the Appellate Tribunal Inland Revenue (ATIR).
The Tribunal had remanded the matter to the Adjudicating Officer for factual verification (whether imported or local raw material was used).
The Court held that no substantial question of law arises from such a remand order because it is interlocutory and not a final determination.