Law: Sales Tax Act, 1990

Section: 8,8(1)(a),8(1)(b),23,47A)(4)

[Sales Tax Act (VII of 1990)]......Sections 8(1)(a), 8(1)(b), 23, 47A)(4),.. S.R.O. No. 578(I)/1998, dated 12/06/1998,.. Audit, selected for,.. Claim,.. Allegation that the appellant claimed adjustment of input tax on purchase of MS Products Angles/Channels,.. Appellant was the manufacturer of Steel Pipes..... MS Products were procured by the appellant and used in the taxable supplies and adjustment was made,.. Show-cause Notice,.. Objection was raised in a Show-cause Notice that the said MS Products Angles/Channels were not entitled to adjustment under S.R.O. 578(I)/1998, dated 12/06/1998 because the same were building material and not stock-in-trade,.. Order-in-Original,.. Appellant contested the allegations on factual and legal grounds, but Additional Collector rejected his submissions and passed Order-in-Original which was challenged before Collector (A) who rejected the appeal and passed Order-in-Appeal which was also decided before the date of hearing without giving the appellant a proper opportunity of being heard, hence the appellant filed the instant appeal,.. Point of contention, disputed between the appellant and respondent was, whether the said goods MS Products Angles/Channels were used for the taxable supplies or not?..... Appellant requested the Chairman, FBR to constitute an A.D.R. Committee as to determine whether the MS Products, purchased by the appellant and subsequently claimed input tax adjustment on it, was used in manufacturing of Steel Pipe or not,.. ADRC was formed who after conducting the investigation and scrutiny, come to the conclusion that MS Angles, acquired by the applicant, was ultimately used as a supporting angled in the taxable activities to protect the steel pipes from damage during the transportation,.. ADRC had unanimous view that the applicant was, entitled to claim input tax on the MS Angles as the same was used in the taxable activities as already confirmed by their competitors as well as their buyers, therefore, ADRC unanimously allowed the appellant's application filed under Section 47A, Sales Tax Act, 1990,.. The specifications of the goods in question were annexed with the purchase order as Annexure-II, which was…

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