Law: Sales Tax Act, 1990

Section: 2,2(37),3,6,22,23,26;46,47

Sales Tax Act (VII of 1990)---Ss. 2(37), 3, 6, 22, 23, 26; 46 & 47---Remand of case by Tribunal--- Appeal to High Court---Local office of Sales Tax Department on scrutiny of sales tax/private record of two appellants Companies found that companies had supplied taxable goods to different persons without payment of sales tax and further tax---Companies accordingly were charged with contravention of different sections of Sales Tax Act, 1990 and were proceeded against---Appeal filed by appellant companies was pending before Tribunal-- -Appeal filed by Revenue was also pending--­Tribunal by way of impugned order disposed of two appeals filed by appellants Companies and the other filed by Department by remanding matter to original Authority---Validity---Remand of matter for fresh adjudication was not warranted and remand was directed on ground which was not even the grievance of the Revenue---Tribunal aught to have recorded its finding on the legal objections raised before it against maintainability of Departmental appeal---Remand of a matter to a lower Authority should only be made if material already available on record was not sufficient to dispose of the issues---In Revenue matters benefit of any defaults on the part of detecting agency or Assessing Officer were to go to taxpayers---In the present case, Tribunal apparently avoided ruling upon legal objection raised before it---High .Court set aside impugned order of Tribunal with direction that ' Tribunal would dispose of legal as well as factual issues raised before it by both Revenue as , well as taxpayers/two Companies---Two appeals by tax payer companies and one by Revenue, would be deemed pending before Tribunal to be decided after hearing parties within specified period. JUDGMENT NASIM SIKANDAR, J.---Through this judgment S.T.A. Nos.373, 374 and 375 of 2002 shall be disposed of. 2. These three appeals assail a common order recorded by learned Customs Central Excise and Sales Tax Appellate Tribunal, dated 18-6-2002. Through that judgment a consolidated Order-in-­Original No.98-99/2000 earlier recorded by Addl. Collector Sales Tax, Lahore on 23-5-2000 was set aside and the matter was remitted to Collector…

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