Law: Sales Tax Act, 1990

Section: 2(25),3(1A),3B,66,67

Law: Sales Tax Refund Rules, 2000

Section: R.8(2)

(a) Sales Tax Act (VII of 1990)--- ----S.3(1A)---Further tax---Wrongful charging of tax---Finding recorded by the Appellate Tribunal. Fatima Sugar Mills' case GST 2003 P. 415 and Northern Bottling Co. (Pvt.) Ltd. v. FOP 2004 PTD 226 ref. (b) Sales Tax Act (VII of 1990)--- ----Ss.3(1A) & 2(25)---Sales Tax Refund Rules, 2000, R.8(2)---Further tax---Wrongful charging of tax---Refund of---Application for recall and rectification, evidence in accordance with the rules of Appellate Tribunal---No counter affidavit had been filed on behalf of department---Refund had been disapproved and refused on some crucial mistakes of law and facts---Absolute abuse of the principles of natural justice---Earlier order was recalled and the mistake was rectified in the order and it was directed that the lower authorities refund to the taxpayer the amount wrongly charged. Fatima Sugar Mills' case GST 2003 P. 415 and Northern Bottling Co. (Pvt.) Ltd. v. FOP 2004 PTD 226 ref. ORDER The facts of the case are that appellant's refund claim relating to further tax under section 3(1A) of the Sales Tax was rejected by the AC refunds on 17-1-2007. The said order was challenged through an appeal, however, the same was also rejected vide order dated: 11-5-2007 and the learned Collector observed as under:-- "10. I have heard the rival parties and examined the case file along with evidence, documentary information submitted by both sides which led me observe that the appellant had filed refund claim of sales tax amount of further tax under section 2(25) of the Sales Tax Act, 1990 in the light of the orders of the Honourable Sindh High Court Karachi dated: 14-12-2000 in C.P. No.145 of 1999 which has subsequently been set aside by the Honourable Supreme Court of Pakistan vide judgment dated: 1-2-2006. According to the learned advocate of the appellant's counsel that his client had supplied sugar to the person liable to be registered. Whereas the Collectorate has contested that according to contents of the monthly tax returns filed by the appellant during the relevant tax period in question clearly and glaringly provide sufficient proof that sugar was supplied to both the registered and non…

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