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Sales Tax Act (VII of 1990)- -Ss. 11(2), 25, 33, 34, 45-A, 46 & 72-Khyber Pakhtunkhwa Sale Tax Ordinance (III of 2000), Preamble-FBR Circular No. 105(2)5-IR- 111/2011 dated 25-8-2011-Short paid Sales Tax-Recovery of- Exemption-Appeal to Appellate Tribunal-Appellant, a Wedding Hall, was providing food as well as services-Food items were supplied by various persons which were served by the appellant-Notice under S. 11(2) of Sales Tax Act, 1990 was issued to appellant for recovery of short paid sales tax from appellant during relevant tax period- Appellant submitted reply to show-cause notice and denied allegation of short payment of sales tax- Appellant being a Wedding Hall, its activities during relevant period, were exempt from sales tax under the Khyber Pakhtunkhwa Province Sales Tax Ordinance, 2000 as amended by Khyber Pakhtunkhwa Act, 2005-Federal Board of Revenue, vide its Circular No. 105(2)5-IR-111/211 dated 25-8-2011, had clarified that after said amendment in the Provincial Act, Wedding Halls activities were exempt from sales tax-Due to said exemption proceedings against appellant were void ab initio for being coram non judice-When services provided by marriage halls were exempt from sales tax, that would mean that all services which a marriage hall provided in the normal course of business, were . exempt from sales tax-Deputy Commissioner, Sales Tax, had no authority under S.25 of the Sales Tax Act, 1990 to carry out audit of exempted activities-Appeal succeeded and impugned order was set aside, in circumstances. THIS ORDER PASSED BY: JAVID IQBAL, JUDICIAL MEMBER;------------------------ Through this sales tax appeal appellant/taxpayer has challenged the Order-in-Appeal No. 19/2013 dated 31-7-2013 passed by the learned Commissioner Inland Revenue (Appeals), Peshawar relating to tax period 2009-2010, whereby he confirmed the demand . established vide assessment order dated 18.04.2013. Besides taxpayer filed a Misc. Application No. 11 (Amended Appeal) for rectification of certain clerical mistakes. Brief facts of the case are that Appellant, a Wedding Hall, was issued a Show Cause Notice No. ST&FE(Audit-I)S.Areena/2013/224 dated 13.03.2013 under…

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