Section 47 of Sales Tax Act, 1990 has defined making reference against Appellate Tribunal Inland Revenue (ATIR) decision. The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021. Following is the text of section 47 of the Sales Tax Act, 1990: 47. Reference to the High … Continue reading Making reference against ATIR decision