Law: Sales Tax Act, 1990

Section: 2,2(25),11(3),14,23,25,25(3),36(1),36(2)

Law: Sales Tax Act, 1990

Section: 2,2(25),11(3),14,23,25,25(3),36(1),36(2)

Law: Sales Tax Rules, 2006

Section: 6

As per Mr Nazir Ahmad, Judicial Member (Contra) (A) Sales Tax Act, 1990 (Vll of 1990) - Sections: 2, 2(25), 11(3), 14, 23, 25, 36(1) & 36(2) - Sales Tax Rules, 2006, Rule: 6 - Assessment of tax and recovery of tax not levied or erroneously refunded - Appellant is unregistered person - Making taxable supplies of sugar and not paying sales tax - Show cause Notice - Assessment passed by DCIR for the recovery of sales tax along with default surcharge and penalty - CIR(A) remanded case to DCIR for recalculation of tax on the basis of complete detail of supplies to be provided by appellant for year 2008-09 - Validity - Appellant is person making retail sale of sugar and no sales tax shall be charged by him because sales tax has already been paid at primary manufacturing stage on value fixed by Board and if department is bent upon to levy sales tax again on same goods, it would amount to double taxation - Held Yes. As Per Muhammad Pervez Alam, Accountant Member and Muhammad Waseem Choudhary. (B) Sales Tax Act, 1990 (VII of 1990) - Sections: 2, 2(25), 11(3), 14, 23, 25, 36(1) & 36(2) - Income Tax Rules: 2006, Rule: 6 & 4 - Assessment of tax and recovery of tax not levied or short levied or erroneously refunded - Taxable supplies by unregistered person - Failure to pay tax - Show Cause Notice - Passing of assessment order by DCIR - Recovery of tax with default surcharge and penalty - remand of case by CIR(A) for re-calculation of tax in appeal - Whether department is legally bound to compulsory register appellant before creating tax demand or requiring him to pay Sales Tax not withheld under Rule 6 of Sales Tax Rules, 2006 - Question of - Whether appellant and their supplier company being registered persons under Sales Tax Act, 1990, supplier is required to issue sales tax invoices u/s 23 of Sales Tax Act, 1990 - Held yes - Whether under section 23 department has correctly treated appellant as registered person in view of Paragraph-1 as well as section 2(25) of Sales Tax Act - Held yes - Whether sales tax invoice can be issued u/s 23 by specified persons only - Held yes. (4) Whether person not registered under Sales Tax Act, 1990 cannot issue sales tax…