Law: Sales Tax Act, 1990

Section: 3,3(3)(a),7,8,8(1)(a),11(3),22,23,25,26, 33,33(5),34,&73

(a) Sales Tax Act (VII of 1990)--- ----Ss. 3(3)(a), 8(1)(a), 25 & 73---Input tax credit---Claim for---Case of appellant/registered person was selected for audit proceedings, which were accordingly completed vide order-in-original by Deputy Commissioner (DCIR)---Appellant being aggrieved, assailed assessment made by DCIR before the Commissioner (Appeals) (CIR(A))---Validity---Appellant contended that sales tax was premised on a self-assessment paradigm, where the tax due was self-assessed by the taxpayer and deposited along with monthly sales tax return---All the necessary evidence regarding payment was provided at assessment stage as well as before Commissioner Inland Revenue (Appeals)---No Revenue loss was involved, particularly when the supplier had already paid output tax---Demanding refunded amount of input tax back from the buyer, despite having same been deposited by the supplier in national exchequer, would amount to double taxation---Input tax credit, disallowed, under the garb of S.73 of the Sales Tax Act, 1990, was allowed by the Tribunal in circumstances---Impugned orders passed by authorities below without application of judicial mind, were liable to be cancelled---Assessment framed by DCIR, which was illegal on factual and legal premises was cancelled and order of CIR(A), was accordingly vacated. (b) Words and phrases--- ----'Sale' meaning and connotation---Element of "sale" in its simple parlance means the transfer of a property from one individual to another on payment of and passing of a consideration. THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER).--- The titled appeal has been preferred on behalf of registered person calling in question the impugned Order-in-Appeal No.470/2017, dated 13.12.2017, passed by the learned CIR(A), Faisalabad. 2. Briefly stated facts of the case are that the registered person is engaged in the business of processing of cloth. The case of the registered person was selected under section 72B of the Sales Tax Act, 1990 and the audit proceedings for the period July /2013 to June 2014 was accordingly completed vide Order-in-Original No.55/2017 dated 29.06.2017 by the DCIR, inter alia, with the…

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