Commissioner Inland Revenue, Lyallpur Zone, RTO, Faisalabad. v. M/s. Ideal Sweets, Bakers and Nimko, Faisalabad.

Lahore High Court

CONCLUSION: i) Rectification jurisdiction under Section 57 of the Sales Tax Act, 1990, extended FORTNIGHTLY CASE LAW BULLETIN 28 to the Appellate Tribunal Inland Revenue on 01.07.2013, could not be exercised retrospectively. ii) Plea of indecision of the grounds on merits, could not be al

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