Law: Sales Tax Act, 1990

Section: 11(2),13(1),33(5),34,45(A)(4),serialNo28 ofTableI oftheSixth Schedule

THIS ORDER PASSED BY: Nazir Ahmad (Chairman):------------ This appeal has been filed by the Registered Person against Order In Appeal No 228 of 2016 dated 19.05.2016 passed by CIR(A) Peshawar. 2. As per facts a contravention report was framed by Directorate of Intelligence and Investigation Peshawar vide C.NO. 06/ I&I/INQ/Hattar-R/Audit II /RTO/Abbott/3436 dated 09.01.2013. In consequence to which report adjudicating proceedings were initiated through show cause notice dated 09.01.2013. The explanation and evidence was submitted by the Registered Person. The adjudicating officer after examining the evidence brought on record vacated the charges contained in the show cause notice, vide assessment order No. 01 of 2013 dated 02.05.2013. During these proceedings the main controversy revolved around only one question i.e. whether chicken fat oil constitutes an ingredient of poultry feed as specified under serial No 28 of Table I of the Sixth Schedule of the Sales Tax Act, 1990 (hereinafter called 'the Act') and as such it was exempted from Sales Tax in terms of Section 13(1) of the Act. In the first round of proceedings it was held by the adjudication officer that chicken fat oil being an ingredient of poultry feed was exempt from the levy of sales tax. Subsequently the Commissioner-IR (Zone-I) RTO Abbottabad in exercise of powers u/s 45(A)(4) reopened the assessment proceedings. Vide his order No. 01 of 2015 dated 27.05.2015 the case was remanded for fresh adjudication because in the opinion of the Commissioner the original order dated 02.05.2013 was erroneous. He directed the adjudicating officer to re-examine the case in the light of fallowing four questions:- (i) Whether the "chicken fat oil" is an ingredient of the "poultry feed" and if yes, then keeping in view the PCI Heading as mentioned against S.No.28 of Table I of the Sixth Schedule to the Sales Tax Act, 1990, does the supply of "chicken fat oil" qualify for exemption under the said Schedule? (ii) If the answer to the aforesaid question is in affirmative, then another question arises that whether the supply of chicken fat oil, in general, is exempt from chargeability of sales tax or the exemption is…

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