Law: Sales Tax Act, 1990

Section: 2(46),2(46)(a),47

THIS JUDGMENT DELIVERED BY: SARFRAZ AHMAD KHAN, MEMBER (TECHNICAL):------------- (1) This appeal was disposed of vide Tribunal's judgment, dated 22-1-2003 wherein the appeal was accepted and the impugned Order-in-Original No. 236, dated 11-4-2002 passed by Additional Collector of Customs, Sales Tax and Central Excise (Adjudication), Lahore was set aside. Brief facts of the case already stand narrated in the said judgment, dated 22-1-2003. The appellant made taxable supplies during the period from 7/95 to 12/96 and paid Zila tax/octroi charges on behalf of its buyers who reimbursed that amount to the suppliers (appellant) through banks. These reimbursed amounts, paid as zila tax/octroi charges, were also subjected to sales tax during audit of the appellant's records in addition to some other discrepancies which already stand discussed and disposed of in the aforementioned judgment of the Tribunal. The appellant (then respondent) deposited sales tax amounting to Rs.223346 on the so reimbursed amounts on account of zila tax/octroi charges, prior to the issuance of show-cause notice, dated 31-3-1998 by Additional Collector-II, Sales Tax, Lahore. The case was adjudicated by Additional Collector, Sales Tax (Adjudication), Lahore vide Order-in-Original No.236, dated 11-4-2002 and the appellant was ordered to pay additional tax on the late payment of aforementioned amount of Rs.223346 along with a penalty of 3% of the amount of tax involved. As a result of setting aside of the said Order-in-Original No.236, dated 11-4-2002, the appellant got the relief in the form of additional tax and penalty on the aforementioned amount. The appellant moved an appeal before the Hon'ble Lahore High Court under section 47 of the Sales Tax Act, 1990 on the following points of law: (a) Whether the word "Federal and Provincial duties" as specified in the definition of value under section 2(46)(a) of the Sales Tax Act, 1990 include the charge of Octroi and Zila Tax? (b) Whether the charges of Octroi and Zila Tax form part of value of supply given under section 2(46)(a) for the purposes of assessment of sales tax? The Hon'ble Lahore High Court vide its judgment, dated 21-10-2003 in Sales…

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