Law: Sales Tax Act, 1990

Section: 47,7(2)

Sales Tax Act (VII of 1990)--Ss. 7(2) & 47---Demand of sales tax alongwith additional tax and penalty due to non-availability of valid tax invoices and bills of entries---Tribunal after perusing record found that input tax adjustment was not supported by relevant documents---Validity---Such findings of Tribunal would not give rise to any question of law to be considered by High Court under S.47 of Sales Tax Act, 1990---Only on a question of law arising out of order of Tribunal a further appeal before High Court could be filed---Appeal was dismissed in limine. ORDER NASIM SIKANDAR, J.---This further appeal under section 47 of the Sales Tax Act, 1990 seeks to assail an order of the Customs, Excise and Sales Tax Appellate Tribunal, Lahore, dated 5-6-2003. 2. By way of an Order-in-Original recorded by Deputy Collector of Customs, Sales Tax and Central Excise (Adjudication) Faisalabad the appellant was required to pay an amount of Rs.687,934 as sales tax alongwith additional tax and penalty equal to 3 % of the amount of the tax involved. Earlier it was found on the report of another wing of the revenue that the appellant availed input tax adjustment to the tune of the aforesaid amount which was not supported by purchase register nor any valid tax invoiced/bill of entry as prescribed under section 7(2) of the Sales Tax Act, 1990. 3. Before the learned Tribunal the appellant contended that all relevant record including purchase register, tax invoices and bills of entries were duly shown to the audit authority and, therefore, the observations and sending , of the case for adjudication to the aforesaid authority was unjustified. Learned Tribunal rejected the submissions made in that regard. The relevant part of para-4 of the impugned order reads as under:-- "We have heard contentions of both the sides and perused the appeal file available before us. After scrutiny of the appellant's…

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