The Sales Tax Appellate Tribunal

—Jurisdiction of—argument: that the way of promulgation of the Sales Tax (Adaptation and Validation Act, 2001 and Ordinance No.LII of 2000 be declared as ultra vires. Held: The Sales Tax Appellate Tribunal does not enjoy jurisdiction to declare any law ultra vires. Argument repelled. The learned counsel for the appellant during the course of arguments argued that the way of promulgation of Ordinance No.LII of 2000, as well as the Sales Tax (Adaptation and Validation) Act, 2001, is contrary to law. We are afraid that the appellant filed appeal before the Sales Tax Appellate Tribunal against the order of imposition of sales tax, passed by the Assistant Collector Central Excise and Sales Tax, whereas, the Tribunal does not enjoy such powers to declare any law ultra vires. This argument is not available to the appellant in the instant matter, as the remedy lies somewhere else. AJ&K University vs Sales Tax Appellate Tribunal 2018 SCR 559 (D)