Law: Sales Tax Act, 1990

Section: 10

(a) Sales Tax Act (VII of 1990)---S.10---Refund of input tax---Agreement between department and Confectionery Association---Packing material---Tax period June, 2006---Registered person contended that refund was allowed only to the extent of 20% and excess claim of refund against input tax paid on packing material was denied on the basis of an agreement between the department and the Confectionery Association where under 20% of input against packing material was agreed; and such agreement was not binding for the purpose of adjustment/claim of the input tax on packing material---Department maintained that such plea was not raised by the registered person before any forum below; and only reason for rejecting the refund was non-submission of supporting documents/evidence against the claim in excess of 20%---Validity---Taxpayer had not produced supporting evidence before the concerned authority---Unless the supporting evidence/documents were filed, quantum of the acceptable refund could not have been determined---Case was remanded to the refunding authority with direction to re-examine the claim of refund on the basis of evidence/documents to be produced by the registered person---Agreement between the Confectionery Association and department, if any, was held illegal, and not binding---Department was directed to determine the refund on actual basis after examining the supporting evidence---Both the orders below were vacated by the Appellate Tribunal accordingly. 2011 PTD (Trib.) 22 and 2007 PTD 47 ref. (b) Sales Tax---Agreement---Any agreement between an Association of taxpayer and the Revenue has no binding effect against the express provisions of law unless the same is supported by any superior or subordinate legislation. 2007 PTD 47 rel. (c) Precedent---Law laid down by the superior courts can only be followed if material facts of the case under consideration are identical with the facts under which the was passed. ORDER SHAHID JAMIL KHAN (JUDICIAL MEMBER).---Registered person through this appeal has assailed order-in-Appeal No.2016/LB of 2008 dated 19-4-2008 whereby Order-in-Original No.354/LB of 2008 dated 22-1-2008 rejecting claimed refund was upheld.…

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