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.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Karachi High Court | 2002 | Messrs COLLECTOR OF SALES TAX
Vs Messrs MUNAF LACE and another |
Sales Tax Act (VII of 1990) 47 |
Issues raised before tribunal |