Law: Sales Tax Act, 1990

Section: 7,8,8(1)(b),11,25,33,34,45B

Law: Constitution of Pakistan, 1973

Section: 4,18,23,24,25,77

Sales Tax Act (VII of 1990)- -Ss. 7, 11, 25, 33 & 34-SRO No. 490/2004 dated 12-06-2004-SRO No. 450(I)/2013 dated 27-05-2013-Assessment of tax-Self-assessed tax-Selection for taxpayer-Show cause notice, non-issuance of- Delegation of powers-Principle-Input tax, adjustment of- Authorities disallowed input tax on grounds that proper evidence/ supporting documents by taxpayer-Plea raised by taxpayer was that proper opportunity of hearing was not allowed to him and claim of input sales tax was disallowed on presumptions-Validity-No provision of delegation of powers like S.210, Income Tax Ordinance, 2001 existed with the Commissioner-Delegatee could not further delegate his powers and only Commissioner was competent and empowered to undertake assessment proceedings under S. 11 of Sales Tax Act, 1990 and not any other officer-Show cause notice issued under S. 11 of Sales Tax Act, 1990 by Additional Commissioner Inland Revenue was of no legal effect who was not empowered to issue notice and could not pass order in question as such powers exclusively vested with the Commissioner-Order-in-Original passed by Additional Commissioner Inland Revenue was without jurisdiction or in excess of jurisdiction and without any legal effect-Action of authorities was even otherwise not lawful as input tax was otherwise related to taxable activity or related to taxable supplies-Items on which input tax was claimed were allowable under S. 7 of Sales Tax Act, 1990 and none of input tax was unrelated to taxable activities/supplies-Items on which input tax was claimed otherwise did not fall in negative list of SRO No. 490/2004 dated 12-06-2004 as amended by SRO No.450(I)/2013 dated 27-05-2013-Electrical fittings, pipes, wires, cables, etc., were those directly used in taxable activity thus falling outside ambit of SRO No. 490/2004 dated 12-06-2004 as amended-Appellate Tribunal Inland Revenue set aside order passed by lower appellate authority- Appeal was allowed in circumstances. Hamza Nasir Wire v. Federation of Pakistan 2018 PTD 1071; Punjab Beverages Limited v. FBR 2018 PTD 1251; Messrs Ghandara Nissan Diesel Ltd. v. Collector, Large Taxpayers Unit and 2 others 2006 PTD 2066; Messrs…

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