Law: Sales Tax Act, 1990

Section: 11,21,33,34,46,73

Law: Sales Tax Special Procedure Rules, 2007

Section: 58S,58T

(a) Sales Tax Act (VII of 1990)---- S.11 Sales Tax Special Procedures Rules, 2007, Chap. XIII [Rr. 58S , 58T] Special procedure for payment of extra sales tax on specified electric home appliances Assessment of tax and recovery of tax not levied or short levied or erroneously refunded Scope Appellant Has engaged in business of Storage Batteries falling at Sr. No. 7 of the Table provided in Chap. XIII of the Sales Tax Special Procedures Rules, 2007; was conducting its business as an authorized distributor and was paying sales tax at the rate of 17% along with 2% extra sales tax at the time of purchases and its subsequent supplies were exempt from ‘payment’ of sales tax under sub-rule (S) of R. 587 of the Chap. XIII (Special Procedure for Payment of Extra Sales Tax on Specified Good) Appellant had paid extra tax on the items therefore, subsequent supplies made by it were exempt from ‘payment’ of sales tax under R.58-T(5) of the Sales Tax Special Procedures Rules, 2007, as payment of extra tax was considered as its final discharge of tax liability Since, the appellant had duly fulfilled all prescribed requirements by discharging its sales tax liability on account of extra tax as a final discharge in terms of the Sales Tax Special Procedures Rules, 2007, as such, the appellant was not legally required to pay sales tax on supply of items Appeal was accepted, impugned show cause notice and consequent orders of both the authorities below being’ illegal and unlawful were set aside. Collector of Customs Sales Tax and Central Excise and others v. M/s Sanghar Sugar Mills Ltd., Karachi and others PLD 2007 SC 517 = 2007 PTD 1902; M/s. Siddique Brothers (Pvt.) Ltd v. Federation of Pakistan and others (W.P. No.5186 of 2014), 2019 PTD (Trib.) 120; 2015 PTD 2256; 2016 PTD 467; 2018 PTD 986; 2019 PTD 257; 2019 PTD 298; M/s D.G. Khan Cement Factory Ltd’s case 2004 SCMR 456 = 2004 PIT) 1179 and M/s. K.B. Enterprises, Faisalabad’s case 2019 PTD (Trib.) 56 ref. (b) Sales Tax Act (VII of 1990)----Ss.21 , 73 De-registration, blacklisting and suspension of registration Certain transactions not admissible Scope Appellant had transacted all payments to his suppliers through Banking…

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