Law: Sales Tax Act, 1990

Section: 2(14),7,8,8-A,11,3,45,45-A,46

(a) Sales Tax Act (VII of 1990)--- ----Ss. 2(14), 7 & 8---Input tax---Making input tax adjustment---Condition of physical transfer of goods---Law required no proof of physical transfer of goods from supplier to buyer as a pre-condition for making an input tax adjustment or refund. (b) Administration of justice--- ----Past and closed transaction, could not be re-opened especially when a beneficiary had no role in the irregularity committed by the other party. (c) Sales Tax Act (VII of 1990)--- ----S. 8-A---Deposit of sales tax in national exchequer---Scope of S.8-A, Sales Tax Act, 1990---Provisions of S.8-A of Sales Tax Act, 1990, simply required that the buyer should have the prior knowledge and reasonable grounds to suspect that the supplier would not deposit the sales tax paid by him in the national exchequer---In order to attract the provisions of S.8-A of Sales Tax Act, 1990, initial burden would lay on the department to establish that the taxpayer had such prior "knowledge" and "reasonable grounds" to suspect the supplier that Sales Tax paid to him would remain unpaid and then proceed against the taxpayer. (d) Administration of justice--- ----No one would suffer for the act of another, and no body could be punished for the wrong of others. Messrs Zahidjee Textile Mills Ltd., Faisalabad v. The Collector (Appeals), Faisalabad 2011 PTD (Trib.) 2619 ref. (e) Sales Tax Act (VII of 1990)--- ----Ss. 3, 7, 8 & 11---Liability and obligation of taxpayer---Retrospective effect of notification, executive order and instruction---Notification, executive order and instruction, could not be given retrospective effect, if it would go to the benefit of the taxpayer, but if it was detrimental or prejudicial to the interest of a taxpayer imposing liability or obligation, same would always operate prospectively. Messrs Army Welfare Sugar Mills Ltd., and others v. Federation of Pakistan and others 1992 SCMR 1652; Messrs Anoud Power Generation Limited and others v. Federation of Pakistan and others PLD 2001 SC 340 and Government of Pakistan v. Messrs Village Development Organization 2005 SCMR 492 ref. (f) Sales Tax Act (VII of 1990)--- ----Ss. 45, 45-A & 46---Duty of…

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