Law: Sales Tax Act, 1990

Section: 3,4,6,7,8,10,11(2),22,26,33,33(5),34,36( 1)

[Sales Tax Act (VII of 1990)].......Sections 3, 4, 6, 7, 8, 10, 11(2), 22, 26, 33, 33(5), 34 & 36(1)-.-Appeal by the Department against order 20/07/2011, passed by CIR (Appeals)-II-.- Grievance-.- Show-cause Notice-.- Non-payment of sales tax on waste of replaced parts-.- Violation of provisions of sections (supra)-.- Committed offences punishable under sections 33 & 34, Sales Tax Act, 1990-.- Tax-payer was directed to pay sales tax, surcharge & penalty under sections 11(2), 33(5), 34, 36(1), Sales Tax Act, 1990-.- Tax-payer filed appeal before 1st appellate authority who annulled the assessment order-.- Department filed the instant appeal-.- Demand was created without any reason/information-.- Tribunal decided to refrain to indulge in the order of the lower court and maintained the same-.- Appeal of the Department rejected-.- ORDER Titled appeal has been filed at the instance of the Revenue calling in question the impugned order dated 20-07-2011, passed by the learned CIR(Appeals-ll), Lahore. The sole grievance of the Revenue is that the learned CIR(A) was not justified to annul the assessment order. 2. Facts in brief are that a contravention case was made out and a show cause notice dated 26-02-2011, was issued confronting the taxpayer with regard to non-payment of sales tax on waste of replaced parts which is a violation of the provisions of section 3, 4, 6, 7, 8, 10, 22 and 26 of the Sales Tax Act, 1990 committing the offences punishable under section 33 & 34 ibid. Accordingly assessment was made vide order dated 18-04-2011 through which the taxpayer was directed to pay sales tax amounting to Rs.75,793/- under section 11(2) & 36(1) of the Sales Tax Act, 1990 along with default surcharge of Rs. 18,874/- under section 34 penalty of Rs. 10,000/- under section 33(5) of the Sales Tax Act, 1990. Being aggrieved the taxpayer…

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