Law: Sales Tax Act, 1990

Section: 8(1)(a),

THIS ORDER PASSED BY: IKRAMULLAH GHAURI, JUDICIAL MEMBER:---.--- This appeal has been filed by M/s OPI Gas (Pvt) Ltd, Islamabad (hereinafter called as the appellant) against the Order-in-Appeal No.__________ /2013 dated 06.12.2013, passed by the learned Commissioner Inland Revenue (Appeals-II) Islamabad. 2. Precisely, the stated facts of the case as sifted from the available case record are that the respondent department issued show cause notice dated 20.06.2013 and it was alleged that the appellant (then respondent) had claimed input tax adjustment on purchase of cylinders during the period July-2008 to June- 2009 which is inadmissible under section 8(1)(a) of the Sales Tax Act, 1990. 3. After hearing, the Assessing Officer passed Order-In-Original No. 18 dated 31.07 2013 and established sales tax demand amounting to Rs. 1,024,755/- along with default surcharge and penalty. 4. Being aggrieved by the aforesaid order, the appellants filed appeal before the Commissioner Inland Revenue (Appeals-II), Islamabad. After hearing the parties, the learned Commissioner Inland Revenue (Appeals-II), Islamabad confirmed the Order passed by the Assessing Officer vide Order-In-Appeal No. __________/2013 dated: 06.12.2013. 5. Being aggrieved by the aforesaid impugned order, the appellant filed appeal before this Tribunal which is decided as under:- 6. We have heard both the parties to the case and perused the available case record. The controversy in the instant appeal is relating to the claim of input tax adjustment on purchase of cylinders. Case record reveals that the appellant had claimed and adjusted input tax on purchase of LPG Cylinders being used in the supply of LPG but failed to charge and pay output tax on the value of supply…

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