Law: Sales Tax Act, 1990

Section: 3,13,SixthSched.,Cl.21,36(2)

Sales Tax Act (VII of 1990)--- ----Ss.3, 13 & Sixth Sched., Cl.21---Unsold/returned/old newspapers---Supply of such newspapers again in market---Demand of sales tax on such supply treating same to be taxable supply of waste paper---Validity---Newspapers, books, journals and periodicals except directories had been given exception under S.13 read with Cl.21 of Sixth Sched., of Sales Tax Act, 1990---Disputed newspapers contained public news or comments on public news and other printed periodical works notified by Government, which could not be said to be waste paper---Appellant had not made supplies of waste paper, but had supplied newspapers not falling within ambit of taxable supplies---Appellate Tribunal set aside impugned orders in circumstances. Messrs Brother Enterprises v. Deputy Collector (Adjudication), Karachi-III, Karachi-vide Sales Tax Appeal No.136 of 2001, decided on 21-12-2001; Messrs Al-Hilal Motors Stress and others v. The Collector of Sales Tax and Central Excise (East) and others 2004 PTD 868; Sales Tax Appeals Nos. 99 and 100 of 2002; Messrs D.G. Khan Cement Co., Ltd., and others v. The Federation of Pakistan and others 2004 SCMR 456 = 2004 PTD 1179 and 2001 SCMR 838 ref. Messrs Nabi Bux Khoso v. Pakistan Television Corporation PLD 1982 Kar. 725 rel. ORDER Through this appeal the appellant has objected the impugned Order-in-Original No.104 of 2004 dated 12-11-2004 on the following grounds and prayers:- "(1) That the Show-Cause Notice dated 17-2-2004, is time-barred in terms of section 36(2) of the Sales Tax Act, 1990, the case related to the extent of the period from 1-7-1998 to 30-6-2002, while the Show-Cause Notice to issued to the appellant on 17-2-2004, i.e. after more than 6 years and 7 months and the Show-Cause Notice issued on the basis of the said provision itself failed to meet the legal requirement stipulated under section 36(2) of the Sales Tax Act, 1990, in which a limitation has been prescribed for serving Show-Cause Notice in case of where non-levy, short levy or erroneous refund had happened due to any inadvertence or misconception. In this context the ruling of Hon'able Supreme Court of Pakistan are more relevant and placed…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492