Law: Sales Tax Act, 1990

Section: 2(9),3,3(B),6,7,11,22,23,25,33,33(19),34 ,72B,73

Law: Sales Tax Special Procedure (Withholding) Rules, 2007

Section: 58S,58T

Sales Tax Act (VII of 1990)-Ss.3 11-Sales Tax Special Procedure Rules, 2007, Rr. 58S 58T-Sales tax-Assessment of tax and recovery of tax not levied or short levied or erroneously refunded-Special procedure for payment of sales tax on specified goods-Mode, manner and rate applicable for payment of extra amount of tax-Scope-Appellant was a registered person running its business as an authorized distributor of storage batteries-Inland Revenue Officer, on selection of audit by the FBR under S.72B of the Sales Tax Act, 1990, conducted audit of appellant’s sales tax records under S.25 of the Act which resulted in certain discrepancies on the basis of which a show-cause notice was issued and ultimately impugned orders were passed-Validity-Appellant was engaged in business of Storage Batteries falling at Sr. No. 7 of the Table provided in Chapter XIII of the Sales Tax Special Procedure Rules, 2007 and had to pay 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 (5) of R.58T of the Sales Tax Special Procedure Rules, 2007-Appeal was accepted, impugned show-cause notice and consequent orders of both the authorities below being illegal and unlawful were set aside. (b) Sales Tax Act (VII of 1990)--Ss. 7 . 73-Determination of tax liability-Certain transactions not admissible-Scope-Registered person can claim ‘input tax adjustment’ against ‘output tax’ in accordance with provisions of S.7 read with S.73 of the Sales Tax Act, 1990. (c) Sales Tax Act (VII of 1990)--Ss.33 34-Offences and penalties-Default surcharge- Establishment of mens rea-Scope-Initial onus of proving mens rea in the context of penalty for late filing of returns is on the department-Imposing of penalties in case of committing default in payment of tax or late filing of sales tax returns is not automatic and some determination with regard to element of mens rea is required and the presence of mens rea is essential for imposition of any penalty under the law-Mens rea in short denoted the state of mind that would compel a person to deviate from the law or to commit an offence which also…

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