Law: Sales Tax Act, 1990

Section: 8,11,45-B,45B(3)

(a) Sales Tax Act (VII of 1990)--Ss. 11 8-Assessment of tax and recovery of tax not levied or short levied or erroneously refunded-Tax credit not allowed- Retrospective application of Computerized Risk Based Evaluation of Sales Tax (CREST)-Scope-Computerized Risk Based Evaluation of Sales Tax was enacted with effect from June, 2013-Tax period for which the appellant was charged pertained to July, 2011 to February, 2013, when CREST forming part of show-cause notice was non-existent-Appellant could not be subjected to CREST retrospectively, specifically when the provision was prospective-Assessment order and the order passed by Commissioner Inland Revenue (Appeals) was set aside-Appeal was accepted. W.Ps. Nos. 30643 and 30645 of 2013 and S.T.A. NO.284/LB/2012 ref. 1996 SCMR 83 and Mohammad Mansha v. IDBP 2020 SCMR 1069 rel. (b) Sales Tax Act (VII of 1990)--S.45-B-Appeal-Remand-Scope-Bare reading of S. 45B(3) of Sales Tax Act, 1990, establishes that the Commissioner Inland Revenue (Appeals) in exercise of power so vested in him has no power to remand the case-Commissioner Inland Revenue (Appeals) has no statutory backing clothing him with jurisdiction to pass order of remand and go beyond the scope of powers vested in him under S. 45B of Sales Tax Act, 1990. Commissioner Inland Revenue v. Messrs Supreme Tech. International (S.T.R No. 12 of 2012) rel. (c) Maxim--Expressum facit cessare taciturn-Meaning-What is expressed makes what is implied to cease. PLD 1993 SC 473 rel. (d) Administration of justice--What cannot be achieved directly cannot be achieved indirectly. PLD 1993 SC 473 rel. ORDER: NAS1R MAHMUD, JUDICIAL MEMBER:---.--- The appellant through instant appeal has impugned the Order dated 09-12-2013 passed by CIR(A-II), Lahore id Appeal No. 620/Sales Tax/A-11 dated 30-09-2013. 2. Brief facts significant for the decision of the instant appeal are that the appellant is registered under Sales Tax Act, 1990 as manufacturer-cum- exporter engaged in making of zero rated supplies of textile and textile articles. Appellant bears STRN 1302520000182. Show- cause notice dated 01-06-2013 on the basis of discrepancies transmitted and reported through Computerized Risk…

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