Law: Sales Tax Act, 1990

Section: 47

(a) Sales Tax Act (VII of 1990)---S. 47---Question of fact could not be converted into one of law merely by use of phraseology' as usual to frame question of law for reference to High Court. (b) Sales Tax Act (VII of 1990)--- ----S. 47---Questions referred not raising substantial legal controversy--­High Court would decline to answer the, same. Iram Ghee Mills v. Income Tax Appellate Tribunal 1998 MLD 3835 and The Lungla (Sylhet) Tea Co. Ltd. v. Commissioner of Income ­tax, Dacca Circle, Dacca 1970 PTD 872 ref. ORDER In this further appeal under section 47 of the Sales Tax Act, 1990 directed against an order of the Customs, Excise and Sales Tax Appellate Tribunal, Lahore dated 2-9-2002, following questions of law are claimed to have arisen:-- (i) Whether on the facts and circumstances of the case the learned Tribunal was justified to hold that provisions of S.R.O. 578(I)/1998, dated 12-6-1998 pertaining to input on diesel were not. iii conflict with any substantive provision of the Sales Tax Act, 1990? (ii) Whether on the facts and circumstances of the case the learned Tribunal was justified to hold that the Federal Government was empowered to-specify goods under section 8(1)(b) of the Sales Tax Act, 1990 on which input tax was not admissible in contradiction to section 8(1)(a) of the Act? 2. On hearing the submissions made at the bar by the parties at pre­admission stage we are of the view that both questions as framed cannot be said to raise a substantial legal controversy between the registered person and the Revenue. The issue if diesel oil is stock in trade of a particular registered person is essentially a question of fact and cannot be converted into one of law merely by use of the phraseology which is usual to frame of questions of law for reference to this Court. 3. It will…

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