Law: Sales Tax Act, 1990

Section: 11

Law: Sales Tax Rules, 2006

Section: 6

(a) Sales Tax Act (VII of 1990)- S. 11- Sales Tax Rules, 2006, R. 6- Tax not levied or short levied or erroneously refunded- Compulsory registration- Liability to pay sales tax for the period prior to registration- Scope- Appellant was found to be involved in the business of manufacturing taxable goods and making taxable supplies but had not got himself registered with the sales tax department, therefore, sales tax liability was adjudged vide order-in-original- Appeal against order-in-original was dismissed by Commissioner (Appeals)- Validity- Commissioner (Appeals) had rejected the appeal on the sole ground that since the online system of FBR indicated that the appellant was registered with the department from the year 2004, therefore, he was under legal obligation to collect and pay sales tax- Appellant was registered with the income tax department in the year 2004 whereas he was compulsorily registered with the sales tax department in the year 2017- Liability of sales tax was created against the appellant through show cause notice for the date much prior to registration- Demand of sales tax created against the appellant for the periods prior to sales tax registration was iIIegal and unlawful- Appeal filed by registered person against impugned orders was accepted. Commissioner Inland Revenue, Gujranwala v. M/s. S.K. Steel Casting, Gujranwala 2019 PTD 1493 rel. (b) Sales Tax Act (VII of 1990)- S. 11- Sales Tax Rules, 2006, R.6- Tax not levied or short levied or erroneously refunded- Compulsory registration- Liability to pay sales tax for the period prior to registration- Scope- Demand of sales tax created against a registered person for the periods prior to sales tax registration is iIIegal and unlawful. Commissioner Inland Revenue, Gujranwala v. Messrs S.K. Steel Casting, Gujranwala 2019 PTD 1493 rel. (c) Taxation- Person can be taxed only if he comes within the letter of Ipw otherwise, he is free even though his case falls within the spirit of law. ORDER: CH. SHAHID IQBAL DHIIION, JUDICIAL MEMBER:---.--- This appeal filed by the registered person, is against the Order-in-Appeal No.25/2018 dated 18-1-2018 passed by the learned CIR(A), Faisalabad whereby he…

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