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Petitioner: Messrs GLAMOUR TEXTILE MILLS LTD., LAHORE CANTT VS Respondent: COLLECTOR OF SALES TAX AND. CENTRAL EXCISE (ADJUDICATION), LAHORE and 2 others
Court Name: Lahore High Court Judge(s): Muhammad Sair Ali, Nasim Sikandar Title:Messrs GLAMOUR TEXTILE MILLS LTD., LAHORE CANTT vs COLLECTOR OF SALES
TAX AND. CENTRAL EXCISE (ADJUDICATION), LAHORE and 2 others Case No.: Sales Tax Appeal No.246 of 2001 Date of Judgment:2002-04-01 Reported As: 2002 PTD 1860 Result: Appeal allowed Judgment ORDER NASEEM SIKANDAR, J.---After hearing the learned counsel for the parties we are of the view that the learned Tribunal did not advert to the core issue involved in appeal. It was that if the input tax adjustment against the generator parts was hit by the mischief of S.R.O. 578(1), dated 12-6-1998. In that S.R.O. At Serial No.(6) a mention was made of generators and generating sets. The Tribunal was accordingly required to state the reasons as to why they disagreed that the generating parts could not be held covered by generators and generating sets. 2. That having not been done, the order of Tribunal is set aside and the matter is remanded to them for recording a fresh order after hearing the parties in the light of above findings. 3. Appeal accepted. e .