Law: Federal Excise Act, 2005

Section: 2(45),2(46)(g),3A,10(a),12(5),14(2),42

Law: Sales Tax Act, 1990

Section: 72

Federal Excise Act (VII of 2005)--- ----Ss.3A, 10(a), 12(5), 14(2), 2 (45), 2(46)(g) & 42---Sales Tax Act (VII of 1990), S.72---S.R.O. 564(I)/2006 dated 5-6-2006---S.R.O. 655(I)/2007 dated 29-6-2007---S.R.O. 4(I)/2009 dated 2-1-2009---FBR Letter C. No. STM/2004(Pt-111)92346-R dated 24-6-2011---Special Excise Duty---Sugar---Notified price---Actual sale price---Revenue charged Special Excise Duty with reference to actual sale price whereas taxpayer paid the duty on the basis of notified price---Validity---S.R.O. 564(I)/2006 dated 5-6-2006 laid down the value of taxable supply of locally produced white crystalline Sugar which from time to time had been changed by the notifications issued by the Federal Board of Revenue---Rate of taxable supply of White Crystalline Sugar earlier fixed by the notification S.R.O. 4(I)/2009 dated 2-1-2009 had been fixed at Rs.28.88 per kg---Fixation of the rate was for the purpose of charging tax on the value of supply fixed by the amending S.R.O. irrespective of the value at which the supply was made---Taxpayer had been charging sales tax at the notified rate following the scheme of the notification S.R.O. 564(I)/2006 dated 5-6-2006---Federal Board of Revenue vide its letter C. No. STM/2004(Pt-111)92346-R dated 24-6-2011 had determined the value of sugar for the supply for the purpose of Special Excise Duty vide notification S.R.O. 564(I)/2006 dated 5-6-2006 which had been issued under S.2(45) of the Federal Excise Act, 2005---Value as applicable in the Act mutatis mutandis applied for the purpose of Special Excise Duty---First Appellate Authority had followed the decision of Appellate Tribunal in various cases, but in the case of taxpayer, the different view had been taken---Order of First Appellate Authority and the Order-in-Original was set aside by the Appellate Tribunal and the appeal filed by the taxpayer was allowed. 2008 PTD 60; 2008 PTD 758; 2008 PTD 2025; PTCL 2010 CL 1134; 2008 PTD 981; 2003 PTD 1797; 2007 PTD 2265; 2009 PTD (Trib.) 1263 and 2005 PTD 480 ref. Messrs Haq Bahoo Sugar Mills Lahore vide FE No.11/LB/2011 Messrs Tharparkar Sugar Mills' case rel. ORDER JAWAID MASOOD TAHIR BHATTI, CHAIRMAN.---The appellant…

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