Law:

Section:

(a) Sales Tax Act (VII of 1990)------S. 46---S.R.O. vires of---Jurisdiction of Appellate Tribunal---Scope---Appellate Tribunal in its limited jurisdiction could not declare any S.R.O. ultra vires of the Constitution---Principles elaborated. F.B. Ali v. State PLD 1975 SC 506 rel. (b) Sales Tax Act (VII of 1990)--- ---Ss. 46 & 47---Constitution of Pakistan (1973), Art.185(3)---Appeal to High Court---Non-decision of case on merits by Tribunal---High Court non-suited appellant on merits---Validity---Party could not be non-suited on a point on which lower forum had not given its decision---Findings of Tribunal on merits was necessary, so that High Court might take its benefit while deciding appeal---High Court instead of non-suiting appellant on merits should have remanded case to Tribunal for sake of justice---Supreme Court set aside impugned and remanded case to Tribunal for its decision on merits. (c) Administration of justice--- ----Party cannot be non-suited on a point on which lower forum has not given its decision. Imitaz Rashid Siddiqui, Advocate Supreme Court and Sh. Salahuddin, Advocate-on-Record, for Appellant (in C.As. Nos.142 and 146 of 2002). Shahid Karim, Advocate Supreme Court, Mehmood-ul-Islam, Advocate-on-Record and Ch. Muhammad Akram, Advocate-on-Record for Appellant (in C.As. Nos.143, 148, 149, 153, 722 to 724, 823 to 824, 1205, 1704 to 1706 of 2002, 1184 of 2003 and C.P. No.1320-L of 2002). Ali Sibtain Fazli, Advocate Supreme Court for Appellant (in C.A. No.144 of 2002). Syed Mansoor Ali Shah, Advocate Supreme Court for Appellant (in C.As. Nos. 150 to 152 and 725 of 2002). M. Rafiq Rjwana, Advocate Supreme Court for Appellant (in C.A. No.674 of 2002). Sh. Salahuddin, Advocate-on-Record for Appellant (in C. A. No.675 of 2002). Respondents Nos.1, 2 and 4: Ex parte (in C.A. 142 of 2002). A. Karim Malik, Senior Advocate Supreme Court for Respondent No.3 (in C.As. Nos.142, 143, (R.No.1), 144 to 152, 722, 1205, 1704 of 2002). Respondent No.2: Ex parte (in C.A. 143 of 2002). Dr. Sohail Akhtar, Advocate Supreme Court for Respondent (in C.As. Nos.144, 153, 1205 of 2002 and 1183 of 2003). Ch. Saghir Ahmed, Advocate Supreme Court for Respondent (in…

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