Law: Sales Tax Act, 1990

Section: 21(2),73

Law: Sales Tax Act, 1990

Section: 21(2),73

Law: Sales Tax Rules, 2006

Section: R.12

Sales Tax Act (VII of 1990)-------Ss.21(2) & 73---Sales Tax Rules, 2006, R.12---Sales Tax General Order No.35/2012, dated 30-6-2012 Cl. "N", R.32---S.R.O. No.1125(I)/2011 dated 31-12-2011, Cl. (vii)---De-registration, blacklisting and suspension of registration---Sales tax registration was suspended on the ground that requisite certificates from banks was not provided---Taxpayer contended that registration was suspended without issuing the Show-Cause Notice and order was contrary to the provisions of law; that notice dated 30-10-2013 regarding "bank certificate" was received on 31-10-2013 afternoon, which was the last working day before "Eid-holidays" for compliance on 4-11-2013, which was the first working day after "Eid-holidays"; that sales tax registration could be suspended only on the basis of criteria as specified in R.32 of Cl. "N" of Sales Tax General Order No. 35/2012 dated 30-6-2012 that none of the conditions, as contemplated in S.R.O. 1125(I)/2011 dated 31-12-2011 had ever been violated by the taxpayer and that all the transactions with the buyers were in accordance with the conditions, as enumerated in S.R.O. 1125(I)/2011 dated 31-12-2011; that buyers of the taxpayer were registered under the sales tax law as "manufacturer"/ "Importers" "exporters"/"wholesalers/service provider" and all were "Active Tax Payer" on Federal Board of Revenue web-portal, even on the date of order; and that the buyers of the taxpayer had duly declared the purchases in their monthly sales tax returns for the respective months---Validity---Provisions of S.R.O. 1125(I)/2011 dated 31-12-2011 required to charge sales tax at the rate of "five" percent, if the supply of finished product was sold to the "retailer"---Sales tax was not chargeable on the supplies of goods to the registered persons of five zero-rated sectors up to "wholesale stage" as contained in Cl. (vii) of the S.R.O. 1125(I)/2011 dated 31-12-2011---Buyers of the taxpayer were registered under the sales tax law as "manufacturer"/ "importers"/"exporter"/"wholesaler"/Services provider" and all were "Active Tax Payers" on Federal Board of Revenue web-portal, even on the date of order, which was duly evident…

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