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Karachi High Court 2002 Sales Tax Act (VII of 1990)

2002 PTD 1033

Issues raised before tribunal
Messrs COLLECTOR OF SALES TAX
Appellant
VS
Messrs MUNAF LACE and another
Respondent

Case Laws / Head Notes / Paras

Only such question of law could be raised before High Court in appeal/reference which had been agitated/raised before Appellate Tribunal and findings thereon had been given by the Tribunal----Points not raised before the Tribunal could not be allowed to be raised for the first time in High Court.