ORDER

JAWAID MASOOD TAHIR BHATI (JUDICIAL MEMBER).-Through the titled appeal the appellant calls in question the Sales Tax Order-in-Appeal No.240 of 2008 dated 29-2-2008 passed by the learned Collector, Collectorate of Customs, Sales Tax and Federal Excise (Appeals), Faisalabad on the following grounds:-1. Exceeds declared output tax.1.1 Refund claim of appellants did not exceed output tax declared by the supplier namely Messrs Ayesha Textile Mills I Ltd., in his monthly sales tax return but the learned refund sanctioning authority did not consider the facts and passed his impugned order. Since refund of sales tax claimed against invoices of the alleged supplier do not exceed output tax declared by him therefore, its rejection is illegal and un­lawful.2. Non-filer/nil-filer.2.1 The appellants have transacted with the alleged suppliers against proper sales tax invoices issued under section 23 of the Sales Tax Act, 1990. If the suppliers have not filed their monthly sales tax return...