Law: Federal Excise Act, 2005

Section: 3(1)(d),8,19,14(1),14(2)

Law: Income Tax Ordinance, 2001

Section: 214(C)

Law: Sales Tax Act, 1990

Section: 2(41),8(1)(a),11(2),33,34,72(B)

THIS ORDER PASSED BY: NAZIR AHMED, CHAIRMAN:-------------- This Sales Tax Appeal has been filed by the appellant/taxpayer against the Older in appeal No. 51/2016, dated 28.03.2016 passed by the learned Commissioner Inland Revenue (Appeals-I), Islamabad on the following grounds; The Federal Excise Order-in-Appeal No. 51/2015 dated March 28, 2016 issued by the Honourable Commissioner of Inland Revenue (Appeals-I), Islamabad for the tax periods from January 1, 2010 to December 2010 is bad in low, on facts and in the circumstances of the case. The Honourable Commissioner of Inland Revenue (Appeals-I), Islamabad has erred in upholding the action of the learned Additional Commissioner Inland Revenue (Audit-II), Large Taxpayers Unit, Islamabad to amend the Company's assessment for the tax periods from January 1, 2010 to December 2010 without appreciating the fact that the order was barred by time in view of the provisions sub-section (1) of section 14 of the Federal Excise Act, 2005. 3. Without prejudice to above grounds of appeal, the remaining grounds of appeal are below: 3.1. The Honourable Commissioner of Inland Revenue (Appeals-I), Islamabad has erred in upholding the action of the learned Additional Commissioner Inland Revenue (Audit-II), Large Taxpayers Unit, Islamabad in levying sales tax amounting to Rs. 30,255,840 on disposal of fixed assets amounting to Rs. 189,099,000 under section 11(2) of the Sales Tax Act, 1990 without considering the fact that such disposal was not in the furtherance of any taxable activity carried out by the Company and as such it does not fall within the ambit of the term "taxable supply" as envisaged in section 2(41) of the Sales Tax Act, 1990. 3.2. The Honourable Commissioner of Inland Revenue (Appeals-I), Islamabad has erred in upholding the action of the learned Additional Commissioner Inland Revenue (Audit-II), Large Taxpayers Unit, Islamabad in disallowing the input tax amounting to Rs. 78,494,226 claimed by your Appellant in its sales tax and federal excise returns for the tax periods from January 1, 2010 to December 31, 2010 under the provisions of section 8(1)(a) of the Sales Tax Act, 1990 without considering the fact that…

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