Law: Sales Tax Act, 1990

Section: 3, 14, 23

PTCL 2026 CL. 638 LAHORE HIGH COURT, LAHORE Applicant:   Respondent:   Commissioner   Inland Revenue Versus: M/s. Seth Muhammad Tufail & Sons. Present: Mr. Justice Sultan Tanveer Ahmad and Mr. Justice Hassan Nawaz Makhdoom. S.T.R. No. 38037 of 2017, decided on 21st May, 2025. SALES TAX ACT, 1990 (VII OF 1990) Sections 3, 14 & 23             It is not denied by the applicant that demand is raised with respect to period when the taxpayer/respondent was not registered or any notice was issued in this regard so that the taxpayer can be forced to issue invoices under Section 23 which is specifically restricted in terms of sub-section (2) of the said section.                                                                       [Para 3 at A] Represented: Applicant by: Mr. Sarfraz Ahmad Cheema, Advocate alongwith Mr. Tariq Baig ACIR, Chenab Zone, RTO, Faisalabad. Respondent by: Mr. Khubaib Ahmad, Advocate. Result:                 Disposed of accordingly. order:             (1).      By way of this single order, we intend to decide the captioned reference application, as well STR No. 38041 of 2017, involving common question(s). Through these reference applications, filed under section 47 of the Sales Tax Act, 1990 (the ‘Act’) following question of law is pressed, allegedly arising out of the impugned order dated 17.02.2017…