Law: Sales Tax Act, 1990

Section: 3,3(1A),33,34,46-.-3rd Schedule

[Sales Tax Act (VII of 1990)]........Sections 3(1-A), 33, 34, 46-.- 3rd Schedule-.- Appeal by the registered person against order-in-original passed by Additional Collector-II Adjudication dated 16/12/2003-.- Show-cause Notice-.- Levy of Further Tax, Penalty, Additional Tax, etc. recovery of-.- Reply to Show-cause Notice-.- Additional Collector (Adjudication) being dissatisfied with the reply of registered person ordered him to pay amount of tax along with penalty @ 3%-. Registered person filed further appeal before this Tribunal-.- Decision of Peshawar High Court, Levy of Further Tax concerning to beverages and other items listed in third schedule of Sales Tax Act, 1990, declared to be unconstitutional-.- Repeal-.- Retrospective Effect-.- Also relied a case of similar nature disposed of by the learned Bench of this Tribunal where the learned Bench repealed the provisions of Act regarding further tax-.- Leave to Appeal-.- Till such time of the Peshawar High Court has not been suspended, therefore, the Tribunal decided to follow the dictum laid down by the Honourable Peshawar High Court and ordered that the recovery of further is unsustainable in the eye of law-.- No counter arguments advanced by the department-.- Order of the learned Additional Collector-II dated 16/12/2003 are cancelled and Appeal of the Registered person is accepted-.- Writ Petition No. 1365/99 decided on 14/04/2004 by Peshawar High Court ref. Case of Sufi Distributors Agency, Multan (STA No. 1539/LB/2009) rel. ORDER The captioned sales lax appeal has been filed by the appellant/registered person under section 46 of The Safes Tax Act, 1990 against the Order in Original NO. ST-10/2003 passed by the Additional Collector-ll Adjudication dated 16-12-2003. 2. Brief facts leading to this judgment are that the Appellant received a show cause Notice dated 31.3.2003. Wherein it has been alleged that the Appellant had no! paid further tax amounting to Rs 4,652,029/- as leviable under Section 3(1-A) of the Sales Tax Act, 1990 Accordingly, the Appellant was called upon to show cause as to why the afore-referred amount of further tax along with additional lax and penalty shall not be recovered from it. In…

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