Law: Sales Tax Special Procedure (Withholding) Rules, 2007

Section: 2

Law: Sales Tax Act, 1990

Section: 11(2),11(4A),13,33,34,47

ORDER M.M. AKRAM (Judicial Member):- The titled appeals have been filed by the Appellant/registered person against Order-in-Appeal Nos.278/2014 dated 28.10.2014 and 392/2015 dated 27.04.2015 passed by the learned Commissioner Inland Revenue (Appeals), Peshawar in respect of tax periods February, 2013 to November, 2013 and December, 2013 to September, 2014 respectively on the grounds as set forth in the memo of appeals. The facts of the case and the issue involved in the instant appeals are same and identical therefore, both the appeals are being disposed of through this order. 2. The precise facts culled out from the record are that the Appellant registered persons filed its sales tax returns for the tax periods under consideration but did not deduct/withhold the sales tax as per rule 2 of Sales Tax Special Procedure (Withholding) Rules, 2007 notified vide SRO 505(l)/2007 dated 30.06.2007 and subsequently amended through SRO 98(l)/2013 dated 14.02.2013 and SRO 505(l)/2013 dated 13.06.2013 at the time of making payment to the recipients. On the basis of the aforesaid default, a show cause notice under section 11(2) of the Sales Tax Act, 1990 ("the Act") was issued by the Assessing Officer. In response thereto, the registered person submitted that the raw wood purchase in from of standing trees being agricultural produce is exempt from the levy of sales tax. The Assessing Officer did not accept the plea of the registered person and levied sales tax as well as default surcharge and penalty. Felt aggrieved, the Appellant registered person preferred the appeals before the learned CIR(A) who vide orders dated 28-10-2014 and 27-04-2015 confirmed the treatment accorded by the Assessing Officer. Being aggrieved of the said orders, the appellant has filed the appeals before this Tribunal and assailed the orders on a number of grounds 3. The aforesaid appeals of the Appellant were earlier heard and disposed of by this Tribunal vide order dated 14.05.2015 by the decision of the majority Members in favour of the registered person. The Respondent Department went to choose the reference application under section 47 of the Act before the Hon'ble Peshawar High Court. The…

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