Law: Sales Tax Act, 1990

Section: 2(b),2(16),33,34,72B,ChapterVII,Part-I,E ntryNo.32,Sixth Schedule

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, JUDICIAL MEMBER:---.--- This appeal has been filed by the Registered Person against Order-In-Appeal No. ST-75/2016 dated 14.10.2016 passed by CIR (Appeals-III) Rawalpindi. As per facts of the case, the appellant/Registered Person declared sales of books and claimed exemption involving liability of an amount of sales tax Rs 14,356,700. The assessing officer for the reasons recording in Order-In-Original 42/2016 dated 15.06.2016 rejected the claim of exemption on the supply of books. Appeal was filed against it which was rejected by CIR appeals through above mentioned Appellate Order which is impugned before us on the following grounds: - 1. That the order of learned OIR, Regional Tax Islamabad is bad in law and contrary to the facts and circumstances of the case. 2. That the impugned show-cause notice and order passed by the lower forum are bad in law and contrary to the facts and circumstances of the case. 3. That the impugned show-cause notice and subsequent orders are illegal being based upon an illegal audit. 4. That after insertion of section 72B in Sales Tax Act, 1990, the powers of selection of audit now vest with the Board. 5. That the printing of books is exempt from levy of sales tax as per sixth schedule. 6. That the appellant produced complete record which substantiates the claim of appellant but the assessing officer without considering the record passed an order in gunshot manner. 7. That so called show cause notice is general in nature without any specific allegation or containing incorrect facts, therefore have no legal sanctity. 8. That the issue regarding printing of books not specifically confronted through show cause notice. 9. That the learned D.C has adopted a very narrow and pedantic approach overlooking the correct law on the subject and correct lawful jurisdiction on the case and by passing the real facts and without probing Into those facts which were available on record. 10. The additional tax and surcharge under section 34 of the Soles Tax Act, 1990 are not intractable liability if a tax payer In as much it all depend upon the attitude of the taxpayers In suffering the default which If not…

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