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THIS ORDER PASSED BY: QAMAR-UL-HAQ BHATTI, JUDICIAL MEMBER:---------- This appeal has been preferred at the instance of the registered person against the order dated 25.04.2013 passed by the learned Commissioner Inland Revenue (Appeals-I), Lahore. 2. Brief facts of the case are that on cross-matching of sales tax returns for the period July, 2011 to October, 2011, it reveals that the input tax claimed by the appellant had not been declared as output tax by its suppliers. Therefore, it was alleged that the assessee had contravened sections 6, 7, 8(1)(ca) & 26 of the Sales Tax Act, 1990. The appellant was, therefore, called upon to show cause as to why sales tax amounting to Rs.245,825,247/-should not be recovered from him alongwith default surcharge and penalty. The reply furnished by the taxpayer was found unsatisfactory and Order-in-Original No.7/2012 was passed on 28.12.2012. 3, Being aggrieved, the appellant preferred appeal before the learned CIR(A) who allowed the claim in respect of M/s Orient Petroleum International, M/s KUFPEC Pakistan B.V, M/s Pakistan Oil Fields Ltd & M/s Osaka Steel (Pvt) Ltd. However, the remaining order of the Adjudicating Officer was maintained in the following manner;- "Input tax adjustment of Rs.116,332/-was disallowed against Osaka Steel (Pvt) Ltd. The DR stated that Rs.27,407/-only now remained unverified and balance amount stands settled. It is directed accordingly. Other amounts which could not be settled between the rival parties are as follows: S. No.------ Name --------- Amount 1. Al-Syed Enterprises 25,595/- 2. Chaudhry Enterprises 10,000/- 3. Dawn Scientific Company 6,632/- 4. Habib Enterprises 15,950/- 5. Haris Khan & Company 82,056/- 6. Haris Khan & Company 48,608/- 7. Hassan Gas Centre 21,523/- 8. Hassan Gas Centre 7,080/- 9. Haroon Gases Company 48,758/- 10. Islamabad Autos 11,276/- 11. Mehdi Enterprises 65,619/- 12. Mehdi Enterprises 12,714/- 13. Mehdi Enterprises 49,120/- 14. Mehdi Enterprises 31,027/- 15. Mian & Sons 10,454/- 16. Mughal Traders 6,932/- 17. Pakistan State Oil Company Limited 22,072/- 18. PKP Exploration 2 Limited 103,941/- 19. PKP Exploration Limited 103,941/- 20. SAMCO BIZ NET…

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