Law: Sales Tax Act, 1990

Section: 10,11,33,33(14),34,66

Sales Tax Act (VII of 1990)--- ----Ss. 10, 11, 33, 34 & 66---SRO No.555(I)/2006, dated 5-6-2006---Refund claims of sales tax---Appellant/registered person, being wholesaler, filed refund claims of sales tax for relevant periods; against which certain objections were raised by the Computerized Risk Based Data---Adjudication proceedings, culminated into sales tax order-in-original, whereby amount was adjudged to be recoverable in terms of S.11(3) of the Sales Tax Act, 1990, along with penalty and default surcharge---Said order was upheld by appellate authority below---Validity---Provisions of S.10(1) of the Sales Tax Act, 1990, entitled a registered person to get refund of excess input tax paid against purchases by interaction with the out put tax charged at the zero percent against local supplies or exports made during such tax period---Said provision did not discriminate among various categories in which registered person could be made---Main enactment did not place any specific bar on the appellant/registered person being wholesaler, not to claim refund of the excess amount of input tax paid on goods which were later on sold out by charging tax at the zero rate---Contention of registered person, that if the main enactment granted a right to the registered person and no procedure for granting that right was provided by the sub-ordinate legislation, it would not mean that no such right existed, carried substantial weight---No express bar existed on claim of refund for a wholesaler making zero rated supplies---Appellant being a wholesaler was entitled to refund of input tax paid at purchase stage, which was later on supplied at the zero rated---Impugned orders being not sustainable in the eyes of law, were vacated, in circumstances. 2001 PTD 2383; PLD 2007 Lah. 170; PLD 2005 Pesh. 25; 2000 PCr.LJ 1995; 2000 PLD 1214; 1987 PLC 354; PLD 1965 Lah. 77 and 2008 YLR 1341 ref. THIS ORDER PASSED BY: NAZIR AHMAD (CHAIRMAN).--- The titled further appeal filed at the instance of the registered person has been directed against the Order-in-Appeal No.578/2015 dated 27.10.2015 recorded by CIR (Appeals), Faisalabad. 2. Brief facts of the case are that the appellant, being…

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