Law: Sales Tax Act, 1990

Section: 6,11,13, Schedule

Law: Customs Rules, 2001

Section: 442

Law: Income Tax Ordinance, 2001

Section: 148,162

Law: Customs Act, 1969

Section: 18,32,80,83,180,193,195,202

(a) Sales Tax Act (VII of 1990)--- ----S. 13 & Sched. VI, Table 1, Sr. Nos.15 & 61---Exemption---Bottled and canned fruits---Scope---Appellant imported bottled and canned fruits and sought exemption from payment of sales tax under Serial No.15 of Table 1 of Schedule VI of Sales Tax Act, 1990---Software of PaCCS and WeBOC accepted the goods declarations for exemption---Director Project of software WeBOC, later on, restricted the software to the extent of PCTs mentioned in column No. 3 of Table 1---Appellant filed representation against the said act of Director Project of software WeBOC---Appellant was then advised to claim exemption under Serial No.61 of Table 1 which was to be amended by the Assessing Officer at the time of passing orders under S.80, Customs Act, 1969---Appellant started transmitting goods declarations under Serial No. 61 and Assessing Officer upon review allowed the exemption under Serial No. 15---Deputy Collector (Assessment), after release of goods, passed reassessment order and Directorate General Intelligence and Investigations (FBR) forwarded the contravention report to Collector of Customs (Adjudication), who issued show cause notice and thereafter directed appellant to pay sales tax, additional sales tax, income tax and imposed penalty---Plea of department was that exemption of sales tax claimed by appellant under Serial No. 61 only covered re-import of Pakistan goods and there was no exemption available to imported goods/fruits (except imported from Afghanistan)---Validity---Table No.1 is for import and supply and had to be read in conjunction with Note 1, which stipulated that exemption would be admissible on the basis of description of the goods as mentioned in column No. 2 of the Schedule---Pakistan Customs Tarrif (PCT) classification of heading was provided for ease of reference and commodity classification purpose only, meaning thereby that if any PCT was not incorporated in column No.3 and the goods so imported answered the description of the goods as mentioned in column No. 2 of the Schedule, exemption was available to those under respective serial number of Table 1 of Sixth Schedule to the Sales Tax Act, 1990 without any…

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