Law: Sales Tax Act, 1990

Section: 8(1)(a),11(2),33,33(5),34,36(1),

THIS ORDER PASSED BY: QAMAR UL HAQ BHATTI, JUDICIAL MEMBERS:---.--- Vide these two sales tax appeal have been filed at the instance of the appellant-registered person calling in question the Order-in-Appeal No. 11 & 08 passed by the learned Commissioner Inland Revenue (Appeals-I), Lahore dated 13 11.2012 and 31.12.2012 on the following grounds:- 1. The learned Commissioner Inland Revenue(Appeals) has erred in upholding the decision of learned Deputy Commissioner Inland Revenue by ignoring the provisions of SRO 509(I)/2007 dated June 9, 2007 on account of charring of sales tax at zero percent against supply of textile goods. 2. The learned Commissioner Inland Revenue (Appeals) has upheld the treatment made by learned Deputy Commissioner Inland Revenue on account of claim and charging of sales tax amounting to Rs. 41,535/- against supplies at fair price shop at factory in contrary to learned Commissioner Inland Revenue (Appeals) own judgment. 3. The leaned Commissioner Inland Revenue (Appeals) has not considered our ground of appeal on claim-ability of sales tax amounting to Rs. 110,000/- against hotels and restaurants room rent. TAX PERIOD JUNE/JULY 2009, MAY/JUNE 2011 1. That the learned Commissioner Inland Revenue (Appeals) has upheld the order passed by the learned Deputy Commissioner Inland Revenue by mis-interpreting the law by holding that FED in sales tax mode amounting to Rs. 708,145/- can only be adjustable against FED payable. 2. Both the learned representatives appearing at the bar have been heard and the relevant available record perused. 3. Facts leading for disposal for the instant appeal are that the appellant is engaged in the manufacturing and sale of textile and denim goods claimed refund on account of its products being zero-rated for the tax periods June, July 2009 & May June-2011 which was not accepted by the revenue due to certain discrepancies pointed out by the e-portal STARR. During the court proceedings as the appellant-registered person could not substantiate his version with any documentary evidence the assessing officer created an amount of liability outstanding against the appellant at Rs. 41,535/- which is recoverable under…

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