Appellate Tribunal Inland Revenue
2025
THLN 5910
2025 PTD 418.
Laws Cited
Sales Tax Act, 1990 | Sales Tax Rules, 2006
Sections
8B(1),10,10(1),10(3) | 34(1)(d)

M/S INSAF TEXTILE PRINTING INDUSTRIES (PVT.) LIMITED, FAISALABAD

VS

THE COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, FAISALABAD

Petitioner(s) by: Muhammad Imran Rashid
Respondent(s) by: Mrs. Haida Sajjad, DR
Present: MR. MIAN TAUQEER ASLAM, CHAIRMAN AND MUHAMMAD TAHIR, ACCOUNTANT MEMBER
JUDGMENT

MIAN TAUQEER ASLAM, CHAIRMAN:---.---Through titled sales tax appeal, the appellant / registered person assailed the Order-in- Appeal No.99/2021, dated 14.07.2021, passed by the learned CIR(A), Faisalabad.2. Brief facts of the case are that appellant, is a private limited company engaged in the business of manufacturing / spinning, weaving and finishing of textiles and sales thereof. The registered person filed the refund claims of refund of sales tax (input tax) as per following detail:-Claim No.Tax PeriodDeferred amountD08051410036105/20141,796,507D08061410017106/20142,100,824D08071410015107/20142,094,196D08081410014508/20141,549,057D08091410019909/20141,624,916008101410012210/20141,268,122008121410013612/20142,268,133008011510017601/20151,578,452D08021510029102/20151,896,666D08031510020703/20151,197,991D08041510019904/20151,860,956D08051510020805/20151,724,216008061510014406/20151,729,241Total22,689,277The above referred refund claims were processed under the provision of section 10(...

2025 THLN 5910
Appellate Tribunal Inland Revenue
(2025 PTD 418.)

PRESENT:
MR. MIAN TAUQEER ASLAM, CHAIRMAN AND MUHAMMAD TAHIR, ACCOUNTANT MEMBER

M/S INSAF TEXTILE PRINTING INDUSTRIES (PVT.) LIMITED, FAISALABAD
VS
THE COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, FAISALABAD

Petitioner(s) by: Muhammad Imran Rashid.

Respondent(s) by: Mrs. Haida Sajjad, DR.

Law: Sales Tax Act, 1990
Sections: 8B(1),10,10(1),10(3)

Law: Sales Tax Rules, 2006
Sections: 34(1)(d)

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 418.