Law: Sales Tax Act, 1990

Section: 45B,47(1)

SALES TAX ACT, 1990 (VII OF 1990) Sections: 45B & 47(1) - Finance Act, 2006 - Appeals - Reference to High Court - Withdrawal of exemption on supply of computers through Finance Act, 2006 - The reference u/s 47(1) of the Sales Tax Act, 1990 has been filed for declaring the order dated 14.05.2009, 05.05.2010 and impugned order dated 17.12.2014 passed by the Appellate Tribunal Inland Revenue, Islamabad, to be void, illegal, incorrect as well as against the law - The applicant being aggrieved of the order dated 14.05.2009 of Respondent No. I, referred to the above, assailed the same in appeal u/s 45B of the Act before Respondent No. 3, which was rejected - Second appeal before Respondent No, 4 met the same fate - Reference to High Court - FACTS Facts in brief, are that the applicant deals in business of trading of computer hardware and related peripheral equipments and services. The supply of computer hardware was exempted vide serial No.40 of the sixth schedule of Sales Tax Act, 1990, which was withdrawn through Finance Act, 2006. The dispute between the parties is the date of withdrawal of exemption, as per respondent the date of withdrawal of exemption is 06.6.2006, under the Provisional Collection of Taxes Act, 1931. when the budget proposal was announced by the Minister Finance, whereas the contention of the applicant is that the taxes cannot be imposed/recovered under the said Act of 1931, for the reasons that protection is given by the Parliament for implementation of the Act of 1931. The case was adjudicated upon by the respondent No.1 and adjudged that the Finance Act, 2006 was assented by the President of Pakistan on 30lh June. 2006, and held that the intervening period i.e. 06.6.2006 to 30.6.2006, being lawfully covered by the Provisional Collection of Taxes Act, 1931. The applicant being aggrieved of the order dated 14.5.2009 of respondent No. 1, assailed the same in appeal under Section 45B of the Sales Tax Act, 1990, before respondent No.3, which was rejected vide order dated 05.5.2010. The second appeal before respondent No.4 met the same fate vide impugned order dated 1'7.12.2014, hence this reference. DECISION (A.) Supply of computer hardware -…

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