KARACHI, Nov 11: The Sindh High Court admitted a special sales tax appeal on Friday to decide three questions of law. The questions have been raised by a private limited company, which challenged an adjudication by the appellate tribunal for customs and excise and sales tax through Advocate Aziz A. Munshi.
Admitting the appeal for regular hearing, a division bench, comprising Justices Mujibullah Siddiqui and Sajjad Ali Shah, formulated the following questions of law:
1. Whether the appellate tribunal has erred in holding that the supply of twisted steel bars was chargeable to sales tax on their full value in terms of Section 2(46)(f) of the Sales Tax Act, 1990?
2. Whether the provisions of Section 2(46)(a) read with a Central Board of Revenue pamphlet of June 1996 and sales tax general order of June 1998 are applicable to the appellant company’s case?
3. Whether, in view of the Central Board of Revenue general order of 1998, the appellant company is liable to pay sales tax on conversion charges received by it from processing of the raw material admittedly returned subsequently to owners?
