Law: Sales Tax Act, 1990

Section: 2(5AB),23

Law: Sales Tax Rules, 2006

Section: 4,6

ORDER This appeal has been filed at the instance of the registered person against the impugned order dated 16.06.2015 recorded by the learned CIR(Appeals-ll), Lahore, whrerein maintenance of order of the learned adjudicating officer has been challenged. 2. Brief facts of the case are that as per information from the Directorate of Intelligence & Investigation Inland Revenue, that the registered person being a manufacturer of plastic/rubber products made huge sales during the tax period but the registered person has not offered itself for sales tax registration under Sales Tax Law and thus evaded sales tax due thereon. After issuance of show cause notice the registered person submitted the record of income tax return which showed huge sales. The adjudicating officer observed that the registered person was liable to be registered under the Sales Tax Act, 1990 w.e.f. 2009 in terms of section 2(5AB) read with Rule 4 & 6 of Chapter 1 of Sales Tax Rules, 2006 introduced vide SRO 555(l)/2006 and keeping in view net sales declared by the registered person in his income tax returns for the years 2010, 2011, 2012 & 2013 as well as the tax status as on individual involved in the manufacturing of plastic/rubber items, the registered person was liable to charge and pay sales @ 16% & 17% on its supplies and calculate the total sales tax at Rs.4,291,498/-. In appeal, the learned CIR(Appeals) upheld the treatment meted out by the adjudicating officer. This has brought the registered person in further appeal before this forum. 3. learned AR has vehemently argued that the registered person is registered with FBR vide N.T.N.3659719-8 and submitted his income tax returns regularly and the sales tax is value addition tax and the registered person issued sales tax invoices on behalf of FBR and collected sales tax as per direction of FBR as collecting agent and deposited it in the Government Treasury and the FBR did not register the registered person in sales tax. 4. On the other hand the learned DR supported the orders of the authorities below and stated that the departmental action was based on inspection of the business premises of the registered person and found…

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