JUDGMENT

MUHAMMAD HASHIM KHAN KAKAR, CHIEF JUSTICE:--- This Sales Tax Reference Application has been filed under section 47 of the Sales Tax Act, 1990 (hereinafter referred to as “the Act”) as amended by the Tax Laws (Amendment) Act, 2024 (‘Amendment Act’) against the order dated 08.01.2024, passed by the learned Appellate Tribunal Inland Revenue Quetta Bench Quetta (‘ATIR’). The applicant/Commissioner of Inland Revenue, Zone-I, Quetta (‘Commissioner’) has proposed following questions of law and mixed questions of law and facts emanating from the order STA No.599/KB/2023 dated 08.01.2024, passed by the ATIR under section 46 of the Act:“/. Whether on the fact and in the circumstances of the case the Learned Appellate Tribunal was justified in holding that the R/P was not under legal obligation to discharge their liability to pay sales tax in accordance with sections 3 and 3(1A) of the Sales Tax Act, 1990?ii. Whether the business receipts declared in Income Tax return by the reg...