Law: Sales Tax Act, 1990

Section: 2(14),2(37),4,7,8,8A,10,11,22,26,33,34,3 6(1)73

Law: Sales Tax Act, 1990

Section: 2(14),2(37),4,7,8,8A,10,11,22,26,33,34,3 6(1)73

Sales Tax Act, 1990 (VII of 1990)......Sections 2(14), 2(37), 4, 7, 8, 8A, 10, 11, 22, 26, 33, 34, 36(1) 73......Assessment of tax and recovery of tax not levied or short levied or erroneously refunded......Deptt. observed that taxpayer has illegally claimed/received refund of input tax against invoices of supplier who has been declared blacklisted by Deptt.......Show Cause notice confronting sales tax liability was issued and taxpayer was charged with contravention of provisions of sales tax act and was asked as to why refunded amount of sales tea may not be recovered along with default surcharge and penalty......Taxpayer's written submissions did not find any favour and adjudication proceedings culminated against him......CIR(A) vacated demand of sales tax in appeal......Validity......Whether since order of black listing of supplier has been set aside and not holding field any more, therefore, recovery of already sanctioned amount of sales tax against his invoices is illegal, unlawful and unjustified......Held yes......Whether at time of business transactions, status of supplier unit was operative, its subsequent inclusion as black listed/suspected one through executive order cannot be operated retrospectively......Held yes -Whether order of CIR(A) does not suffer from any irregularity, illegality and infirmity which does not warrant any interference by Tribunal and same is accordingly confirmed and upheld......Held yes Since, the order of black-listing Messrs Adeel Packages, Faisalabad has been set aside not holding the field anymore therefore, recovery of already sanctioned amount of sales tax against his invoices is illegal, unlawful and unjustified. It is contended by the AR that the blacklisting order of Messrs Adeel Packages ceases. We must add here that the transactions of the taxpayer took place, during August, 2002 to March, 2003 when the alleged supplier was enjoying his status as 'operative person' and was not included in the list of black-listed units and his subsequent inclusion in that very list in the surpassing years i.e. 29-12-2007 cannot be made applicable retrospectively. Since at the time of business transactions, the status of the…

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