GLAMOUR TEXTILE MILLS LTD., LAHORE CANTT VS COLLECTOR OF SALES TAX AND CENTRAL EXCISE (ADJUDICATION), LAHORE
2002 P T D 1860
[Lahore High Court]
Before Naseem Sikandar and Muhammad Sair Ali, JJ
Messrs GLAMOUR TEXTILE MILLS LTD., LAHORE CANTT
versus
COLLECTOR OF SALES TAX AND CENTRAL EXCISE (ADJUDICATION), LAHORE and 2 others
Sales Tax Appeal No.246 of 2001, decided on 01/04/2002.
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.
Imran Anjum Alvi for Appellant.
A. Karim Malik for the Revenue.
ORDER
NASEEM SIKANDAR, J.---After hearing the learned counsel for the parties we are of the view that the learned Tribunal did not advert to the core issue involved in appeal. It was that if the input tax adjustment against the generator parts was hit by the mischief of S.R.O. 578(1), dated 12-6-1998. In that S.R.O. at Serial No.(6) a mention was made of generators and generating sets. The Tribunal was why they disagreed that accordingly required to state the reasons as to the generating parts could not be held covered by generators and generating sets.
2. That having not been done, the order of Tribunal is set aside ana the matter is remanded to them for recording a fresh order after hearing the parties in the light of above findings.
3. Appeal accepted.
Q.M.H./MAK-/G-167/L
Appeal allowed.