Law: Sales Tax Act, 1990

Section: 3,4,6,7,7A,25,26A,26(2),30,32,33(5),34

Law: Income Tax Ordinance, 2001

Section: 148,177

(a) Sales Tax Act (VII of 1990)- -Ss.3, 4, 6, 7, 30, 32 34-Income Tax Ordinance (XLIX of 2001), S. 148-Notification No. SRO No. 1125(I)/2011 dated 31-12-2011-FBR Letter C.No. 3(2) AT-LP/2011(Pt) dated 2-2-2012, issued by Federal Board of Revenue-Zero rating-Benefit-Commercial importer, entitlement of-Dispute was with regard to entitlement of Zero rating and authorities issued show cause notice to taxpayer-Plea raised by authorities was that the taxpayer was a commercial importer therefore, he was not entitled to import 'Acrylic Polymer in Primary Form' which was binder and was to be imported by manufacturer which material was used solely and exclusively in 'Diapers'-Validity-Non-invoking S.32 of Sales Tax Act, 1990, and assumption of powers under the provisions of Sales Tax Act, 1990 and Income Tax Ordinance, 2001, rendered the show-cause notice / order-in-original on their face as defective and as such of no legal effect- Eligibility of entitlement of notification in the capacity of commercial importer stood negated from condition No. 1 of the Notification SRO No. 1125(I)/2011, dated 31-12-2011 and the clarification of Federal Board of Revenue vide Letter C.No. 3(2)AT-LP/2011(Pt) dated 02-02-2012, whereby all commercial importers importing goods useable as industrial input were eligible for concession under the notification in question-Appellate Tribunal Inland Revenue set aside the show-cause notice issued to taxpayer- Appeal was allowed in circumstances. 2002 PTD 2457; PLD 1971 SC 61; PLD 1973 SC 236; EA Avanu's case PLD 1964 SC 536; 2001 SCMR 838; 2003 SCMR 1505; Director General of Intelligence and Investigation and others y. Messrs Al-Faiz Industries (Pvt.) Ltd. and others 2006 SCMR 129; PLD 1996 Kar. 68; 2006 PTD 978; PLD 1971 SC 184; Messrs Paramount International (Pvt.) Ltd., Karachi v. Secretary Revenue Division 2014 PTD 1256; 2002 SCMR 312; 2009 PTD 1507; 2005 SCMR 492; 2010 SCMR 431; The Assistant Director Intelligence and Investigation v. B.R Herman Mohattas (Pvt.) Ltd., Karachi PLD 1992 SC 485; (1957) 32 ITR 89; (1967) 64 ITR 516 : I.Ts.As. 2400/2401/KB/91 -92; 1995 PTD .(Trib.) 580; 1995 PTD (Trib.) 1152; (1982) 1381 ITR 742; 1993 PTD 206; 1997…

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