Law: Sales Tax Act, 1990

Section: 3,3(1A),6,6(2),7,8,22,23,26,26(1),34,36

Law: Sales Tax Special Procedure Rules, 2007

Section: R.58-T(i)

Sales Tax Act (VII of 1990)--- ----Ss. 3, 6, 7, 8, 22, 23, 26, 34 & 36---Sales Tax Special Procedures Rules, 2007, R.58-T(i)---S.R.O. No.896(I)/2013, dated 4-10-2013---Determination of tax liability---Failure to pay extra sales tax---Taxpayer having failed to pay extra sales tax contravention proceedings culminated in passing of impugned order, whereby amount was established and held to be recoverable---Taxpayer being dissatisfied with order of Assessing Officer, filed appeal before Commissioner (Appeals) which was dismissed---Appeal mainly revolved around the question as to whether S.R.O. No.896(I)/2013, dated 4-10-2013 was applicable to the present case or not---Representative of the taxpayer, had furnished copy of Ruling, which had determined the customs value of old and used auto parts---Departmental Representative submitted that in the said ruling clear distinction had been made in new and used auto parts---Notification S.R.O. No.896(I)/2013, dated 4-10-2013, only mentioned auto parts and accessories, and same was not applicable to the case of the taxpayer---S.R.O. No.896(I)/2013, dated 4-10-2013, had mentioned only one category at Sr. 4 "Auto Parts and Accessories", which would mean that no bifurcation had been made between the "used" and "auto parts"---Where no bifurcation was made between the used/new auto parts, S.R.O. 896(I)/2013, dated 4-10-2013 would be considered to be applicable in both the cases---Commissioner (Appeals) had rightly dealt with the matter and impugned order needed no interference. THIS ORDER PASSED BY: SHAHID MASOOD MANZAR (JUDICIAL MEMBER).--- The appellant through this appeal has challenged the sales-tax Order-in-Appeal No.63/2016-17 dated 13.10.2016 passed by the learned Commissioner Inland Revenue (Appeals-III), RTO, Rawalpindi, whereby he rejected the appeal. The appellant has now contended that:-- "..2) That the assessing officer was failed to mention specific provision of law in which the order passed by the learned ACIR, which is not appreciable by the apex court. 3) That the appellant deals in "used auto parts/scrap" where the provisions of Rule 58T of Sales Tax Special Procedure Rules, 2007 does not apply. Hence, the…

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