Law: Sales Tax Rules, 2006

Section: 14,14(1)

Law: Sales Tax Act, 1990

Section: 26,33(10)

NOTIFICATION NO. S.R.O. 494(I)/2015, DATED 30-06-2015 See Rule 14 of the Sales Tax Rules, 2006. NOTIFICATION NO. S.R.O. 757(I)/2016, DATED 15-08-2016 See Rule 14 of the Sales Tax Rules, 2006. SALES TAX ACT, 1990 Section 26 See Rule 14 of the Sales Tax Rules, 2006. SALES TAX RULES, 2006 Rule 14 The taxable supplies of stitched fabrics made by the appellant are not hit by SRO 494(I)/2015 as 'stitched fabrics' is not included in the goods mentioned therein therefore, the appellant was not legally required to file Annex-J and penalty imposed on this account is also illegal and unlawful.-Rule 14 of the Sales Tax Rules, 2006 was amended through SRO 494(I)/2015 dated 30-06-2015 and a proviso was added which requires all registered persons making supply of taxable goods (yarn and processed fabrics ) as have mentioned in column (2) of the Table given below the said rule, to furnish, in Annex-J of the monthly return, details of goods manufactured or produced and goods supplied, using the units mentioned in column (3) of the table. Annex-J which relates to "Product" was also added through the notification dated 30-06-2015. There is nobody denying the fact that appellant running a stitching unit, has purchased 'processed fabrics' from the open market and thereafter converted into made ups through stitching process. The FBR through Notification No. SRO 494(I)/2015 disclosed a list of products requiring the registered manufacturers engaged in making supply of taxable goods as mentioned in Column (2) of the Table shall furnish details of goods manufactured or produced and goods supplied in the Annex-J. The taxable supplies of stitched fabrics made by the appellant are not hit by SRO 494(I)/2015 as 'stitched fabrics' is not included in the goods mentioned therein therefore, the appellant was not legally required to file Annex-J and penalty imposed on this account is also illegal and unlawful. Since, stitched fabrics is not included in the list of goods mentioned in SRO 494(I)/2015 therefore, if it was so required then it should have been clearly mentioned therein as the SRO deals only with "yam" and "processed fabrics". The format of Annex-J having (9) columns is not a valid…

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