Law: Sales Tax Act, 1990

Section: 47,7

Sales Tax Act (VII of 1990)---Ss. 7 & 47---Reference to High Court---Entitlement to claim input tax adjustment---Questions which had been proposed by the Collector of Sales Tax and Federal Excise for opinion of the High Court, were; that whether under facts and circumstances of the case, Customs, Excise and Sales Tax Appellate Tribunal was justified in holding that "assessee would be entitled to claim input adjustment in accordance with law" without mentioning specifically the provisions of law either under S.7 or S.59 of Sales Tax Act, 1990; and that whether or not the Appellate Tribunal was justified in ignoring the specific directions of the High Court regarding fresh findings on the issue of entitlement of input tax adjustment under S.7 of Sales Tax Act, 1990---Important aspect of the case regarding the applicability or otherwise of S.7 of Sales Tax Act, 1990 was clearly attended to and answered by the Tribunal in favour of the assessee---Order of the Tribunal was not to be read independently; but w to be read as a whole which had clarified the issue---Both questions being misconceived, appeal was dismissed. ORDER By this reference application, under section 47 of the Sales Tax Act, 1990, following questions have been proposed by the Collector of Sales Tax and Federal Excise for the opinion of this Court:- "(1) Whether under facts and circumstances of the case the learned Customs, Excise and Sales Tax Appellate Tribunal was justified in holding that "the appellant will be entitled…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492