Assessee was exempt from sales tax up to 30-6-1996 vide S.R.O. No.580(1)/91---Demand of sales tax by Authority on goods supplied after 30-6-1996---Tribunal found such demand to be exempt under said S.R.O.---Objection of assessee with regard to appeal filed by Authority against the decision of Tribunal was that appeal was not maintainable as no question of law was involved therein---High Court repelled such objection and held that the question, whether sales tax could be demanded on goods supplied after 30-6-1996, was a pure question of law.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| QUETTA HIGH COURT | 2002 | FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others Vs Messrs BALCHEM (PVT.) LTD., BALOCHISTAN |
Sales Tax Act (VII of 1990) 47, 46, 2(33)(41)(44), 33 , 34 |
Question of law |