Law: Sales Tax Act, 1990

Section: 2(14),3,3(1A),5,6,7,11(5),22,23,26

(a) Sales Tax Act (VII of 1990)-- --S.3--SRO No. 1125(I)/2011, dated, 31-12-2011--Scope of tax-- Further tax--Scope--Appellant was ordered to pay evaded amount of sales tax on account of its failure to pay further tax of the supplies made to un-registered persons in terms of S.3(1A) of Sales Tax Act, 1990--Validity--Supplies made by registered person covered by SRO No. 1125(I)/2011, whether to registered or un-registered persons, was subject to zero rate of tax--Further tax was a species of sales tax, therefore, if sales tax was zero as per zero-rating facility granted through special notification then further tax was also zero even in the case where supply of zero-rated goods was made to un-registered persons, no further tax was to be imposed--Impugned orders were set aside and the appeal was accepted. STA NO.280/LB/2019 and 2018 PTD 2364 ref. (b) Interpretation of statutes-- --Non-obstante clause--Scope--Non-obstante clause is a legislative tool employed to give overriding effect to certain provisions over some contrary provisions that are to be found in the same enactment or in a different enactment in order to avoid the operation and effect of all contrary provisions. JUDGMENT: DR. MUHAMMAD NAEEM (ACCOUNTANT MEMBER):---.--- The appeal has been filed at the instance of the registered person against Order-in-Appeal No.377/2019 dated 17-09-2019 passed by the learned CIR(A), Faisalabad whereby he while maintaining the Order-in-Original No. 125/2019 dated 08-04-2019, dismissed the appeal. 2. Brief facts of the instant case are that during scrutiny of sales tax returns for the tax periods from July-2017 to June-2018, it has been observed that the appellant has failed to pay further tax @ 2% of the value of the supplies made to un-registered persons in terms of section 3(1A) of the Act. Consequently, the appellant was called upon to show-cause notice dated 17-01-2019 under section 11(5) of the Act as to why further tax worth Rs.3,321,587/- may not be recovered under section 11(2) of the Act along with penalty and default surcharge under sections 33 and 34(1) ibid. The appellant was also charged with the violation of sections 2(14), 5, 6, 7, 22, 23 and 26 of the…

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