Case Details

Citation(s)
2002 SLG 526 2002 SLD 526 2002 PTD 1860
Lahore High Court
Sales Tax Appeal No.246 of 2001, decision dated: 1st April, 2002
NASEEM SIKANDAR AND MUHAMMAD SAIR ALI, JJ
Imran Anjum Alvi for Appellant. A. Karim Malik for the Revenue

Messrs GLAMOUR TEXTILE MILLS LTD., LAHORE CANTT

VS

COLLECTOR OF SALES TAX AND CENTRAL EXCISE (ADJUDICATION), LAHORE and 2 others

Law: Sales Tax Act, 1990

Section: 47

Sales Tax Act (VII of 1990)---S.47---Notification No.S.R.O. 578(I), dated 12-6-1998---Reference to High Court---Order passed by Appellate Tribunal ---Failure to give reason for the order passed by the Tribunal---Dispute was with regard to the adjustment of input tax under Notification No. S.R.O. 578(I), dated, 12-6-1998, against the generator parts- -'-Tribunal without stating reasons disagreed with the Assessing Officer that the generating parts could not be held to be covered by generators and generating sets as mentioned at Serial No.6 of the Notification---Validity---Where the Tribunal had not stated reasons for its disagreement its order was set aside by High Court and the matter was remanded to the Tribunal for decision afresh--­Appeal was allowed in circumstances. ORDER NASEEM SIKANDAR, J.---After hearing the learned counsel for…
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