Law: Sales Tax Act, 1990

Section: 11,11(2),2(14),4,7,8(1),10,26

Sales Tax Act (VII of 1990)---Ss. 11(2), 2(14), 4, 7, 8(1), 10 & 26---Sales Tax Refund Rules, 2006---Assessment of tax---Refund of input tax---Refund claim was deferred with the observation that certain discrepancies like invoice required verification; duplicate, MR No. & Date mismatched; exceeded declared input and wrong tax period did not exist---Taxpayer contended that objections raised by the Sales Tax Automated Refund Repository system were not sufficient grounds for rejecting sales tax refund and it was the responsibility of the Sales Tax Department to audit and recover the sales' tax from the defaulters; and documents in respect of refund claim were submitted but the same were not considered by the concerned authorities---Validity---On the issue of verification of documents, Appellate Tribunal agreed with the taxpayer---Taxpayer requested that the case be remanded to the concerned Deputy Commissioner Inland Revenue for re-prossessing of the case---Departmental Representative had shown no reservation if the case was remanded to the concerned officer for afresh proceedings---Orders of authorities below were declared to be illegal, void and without lawful authority---Case was remanded for processing of refunds claim afresh in the light of documentary evidences available with the taxpayer with the direction that proper opportunity to the taxpayer as envisaged under the law be accorded-Taxpayer was also directed to cooperate with the department in de now proceedings. ORDER M.A. JAVED SHAHEEN (JUDICIAL MEMBER).---Titled appeals have been filed by the appellant/registered person against the separate impugned Order-in-Appeals Nos.907 of 2009 and 908 of 2009 dated 9-9-2009 passed by learned Collectorate of Sales Tax, Federal Excise (Appeals), Faisalabad whereby refund claim of Rs.80,355 for the tax period December, 2007 and Rs.67,394 for the tax period January, 2008 to talling to Rs.1,47,749 is involved and the same are disposed of by this consolidated order. 2. Brief facts of the case are that Messrs Sweety Textiles (Pvt.) Limited is manufacturer cum exporter. During processing/scrutiny of refund claim of Rs.1,47,749 was deferred for the tax period…

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