Law: Sales Tax Act, 1990

Section:

Taxation---Appellate Tribunal, powers of---Scope---Tribunal in exercise of its judicial powers would act independently and not be influenced by any directions or clarifications issued by Central Board of Revenue. JUDGMENT JAWWAD S. KHAWAJA, J.---The appellant impugns the judgment dated 31-5-2002 passed by a Bench of the Customs, Excise and Sales Tax Appellate Tribunal, whereby the appellant's appeal against its compulsory registration under the Sales Tax Act, 1990, has been dismissed. The case of the appellant before the Tribunal was that it was rendering medical services which did not fall within the ambit of Item No.5 of the First Schedule to the Punjab Sales Tax Ordinance, 2000. The Tribunal dismissed the appeal on the basis of a clarification issued by the Central Board of Revenue vide letter C. No. l(15)STR/2000, dated 17-4-2001. From the contents of the impugned judgment it is evident that the Tribunal, instead of examining and interpreting Item No.5 of the First Schedule, considered the above referred letter to be conclusive in the matter. 2. Learned counsel for the appellant rightly argued that considering the nature of the appellant's activities, it was incumbent upon the Appellate Tribunal to make a factual determination as to whether the appellant…

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