Law: Sales Tax Act, 1990

Section: 3,25,38,45-B,72-B,73

(a) Sales Tax Act (VII of 1990)--- ----Ss. 3, 25, 38, 45-B, 72-B & 73--- Exclusion of Audit Policy, 2015, Part-6, Para. 6.3(e)--- Notification S.R.O. No. 648(I)/2013 dated 09-07-2013--- Second appeal--- Tax assessment--- Second/Duplicate audit--- Supplies to end-consumers--- Double jeopardy--- Effect--- Taxpayer was a registered person who was audited by tax authorities and was imposed surcharge and penalty on account of discrepancies against which taxpayer filed appeal before Commissioner Inland Revenue (Appeals) who remanded matter to the assessing authority--- Taxpayer filed second appeal on grounds that Commissioner Inland Revenue (Appeals) could not remand matter and that entire assessment proceedings were presumptive because he was already audited before--- Validity--- Audit for alleged tax periods had already been carried out by department, subsequent audit carried out by department under S.72-B of Sales Tax Act, 1990 and consequential assessment order passed was not sustainable being sheer violation of Federal Board of Revenue on instructions contained in Exclusion of Audit Policy, 2015---Sales made to end-consumers were excluded and exempted for purpose of levy of further tax in terms of Notification SRO No. 648(I)/2013 dated 09-07-2013 issued under first Proviso to S.3(1A) of Sales Tax Act, 1990 therefore, no further tax was payable by taxpayer against supplies made to end-consumers---Detecting agency had raised exorbitant demand of sales tax merely on assumptions and presumptions without tangible basis and failed to provide documentary or any other corroborating evidence regarding physical delivery of goods, receipt of any consideration of money and more so, existence of any buyer without no supply could be effected under S.3 of Sales Tax Act, 1990---Appellate Tribunal Inland Revenue declared that case was totally based on hypothetical calculations without any solid proof which established beyond shadow of doubt that liability of sales tax was based on figures and calculations, which were imaginary and presumptive, without any logical and legal basis and no tax could be levied on basis of presumption and assumption--- Sales tax imposed on presumption…

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