Law: Sales Tax Act, 1990

Section: 10,10(2),2(14),4,7,8(1),10,26

Sales Tax Act (VII of 1990)---Ss. 10 (2), 2(14), 4,7,8(1), 10 & 26---Sales Tax Rules, 2006---Excess amount to be refunded---Refund was rejected on the ground that invoice summary had not been submitted by the supplier of the appellant/ taxpayer---On examination, invoices stood verified and objection raised with regard to non-filing of summary invoice showed that certain objections were raised in vacuum---Department once again asked the quarter concerned for verification of documents. in question, so that the ambiguity in the light of objections raised was removed so as to make him firm in standing before Appellate Tribunal---Validity---Contention on the part of department would reflect nothing but one thing that either RTO or concerned staff had prevailed upon the traditional slackness by rolling the stones down-earth and that way one should not left to fall a prey to such a doldrums, particularly when once Assistant Collector had made proper verification of the documents in question and had verified the said invoice(s) by having furnished the requisite report---When performance of respective regional offices were so poor, want of co-ordination and latitudinarian type of sense of responsibility and discharge of duty, then how could one think of an overall positive results, such was an eye opener for the hierarchy of the department concerned, calling for immediate redressal---Order was set aside by the Appellate Tribunal and ordered to refund the amount in terms of claim by the appellant with the condition that department was at liberty to proceed against the appellant for return of refund claimed if same could be proved fake at any subsequent stage within the permissible period of time. JUDGMENT MUHAMMAD IBRAHIM KHAN, MEMBER (JUDICIAL).---This appeal filed by Messrs. Zahoor Ahmad & Co., New Grain Market No.2, Shop No 39, Hashtnagri, Peshawar (appellant), is against the Order-in-Appeal No.375 of 2008 dated 16-6-2008 by Mr. Khan Sarwar, the Collector Customs, Sales Tax and Federal Excise (Appeals), Peshawar whereby he while maintaining the Order-in-Original No. 579/2008, rejected the refund claim of Rs. 133713 of the appellant. 2. Brief facts of the case as…

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