Law: Sales Tax Act, 1990

Section: 10,7(1),2(14),2(22A)(e)

Law: Sales Tax Act, 1990

Section: 10,7(1),2(14),2(22A)(e)

Law: Sindh Sales Tax on Services Act, 2011

Section: 26

Sales Tax Act (VII of 1990)-------Ss.10, 7(1), 2(14) & 2(22A)(e)---Sindh Sales Tax on Services Act (XII of 2011), S.26---Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund of input tax---Revenue failed to settle sales tax refund filed on account of input adjustment---Revenue contended that sales tax paid to Sindh Revenue Board under Sindh Sales Tax on Services Act, 2011 was claimed as an input tax and the same was deferred by the STARR system for non-verifiability; that 'provincial sales tax' meant Sindh Sales Tax Ordinance, 2000 and not Sindh Sales Tax on Services Act, 2011; and that until and unless necessary amendment was introduced in the Sales Tax Act, 1990 by substituting Sindh Sales Tax Ordinance, 2000 with Sindh Sales Tax on Services Act, 2011 and proper linkage was established between Federal Board of Revenue database and Sindh Revenue Board portal, adjustment of sales tax input could not be allowed to the taxpayer---Validity---Powers to collect sales tax on services were delegated to the provinces under the Constitution---Federal Board of Revenue was required to have allowed adjustment/refund to the taxpayer in lieu of sales tax collected on services by the Sindh Revenue Board---Both the Sindh Revenue Board and Federal Board of Revenue, in order to provide access to their respective databases for the purpose of verification of input adjusted, had already issued such authorization---Federal Board of Revenue had categorically stated that input adjustment of sale tax would be allowed at the time of filing return in accordance with S.7(1) of the Sales Tax Act, 1990---As Federal Board of Revenue had failed to workout appropriate modus operandi for input tax adjustment in respect of provincial sales tax on services collected by the service providers assessed with Sindh Revenue Board, this had led to inordinate delay, neglect, inattention and inefficiency in the administration of discharge of duties and responsibility on the part of Federal Board of Revenue which being systemic one needed to be addressed on priority basis---Inordinate delay on the part of Federal Board of Revenue to devise modalities for…

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