Appellate Tribunal Inland Revenue
2010
THLN 102
2010 PTD 2406
Laws Cited
Sales Tax Act (VII of 1990)
Sections
4, 7, 10 , 46

VS

Petitioner(s) by: Shafqat M. Sagar
Respondent(s) by: Abdul Jabbar, D.R.
Present: Before Syed Muhammad Farooq Shah, Judicial Member and Malik Abdul Samad, Accountant Member
ORDER

The captioned appeal has been filed by Messrs Mir Exports, Karachi (hereinafter called appellants) through Messrs S.M. Law Associates, Karachi against Order-in-Appeal No.120 of 2007, dated 24-3-2007, passed by the Collector of Customs, Sales Tax and Federal Excise (Appeals), Karachi.2. Precisely, the stated facts of the case as recapitulated from .the available case record are that the Senior Auditor, Sales Tax Refund Group-VIII, of Collectorate of (Enforcement) Karachi on processing the sales tax refund claim to Rs.946,111 as filed by the appellant for the month of October, 2003 vide T. No. 121003100100 an amount of Rs.48911/2 was sanctioned and remaining claim to Rs. 277,200 was found objectionable due to STARR objection "Registration Suspended Supplier" and the refund claim amount to Rs.277,200 was inadmissible under section 10 read with Sales Tax Refund Rules, 2002, resultantly the claim was rejected.3. A show-cause notice was issued to the appellants vide C. No.T-121003100101/1347...