Law: Sales Tax Act, 1990

Section: 11,47

Law: Constitution of Pakistan, 1973

Section: 13

(a) Sales Tax Act (VII of 1990)- -S. 11-Assessment of tax and recovery of tax not levied or short levied or erroneously refunded-Scope-Applicant was issued a show cause notice with the allegations that it imported Fongitar and Polytar liquid shampoos and got cleared the same by mis-declaring as pharmaceutical products under Chapter 30 instead of cosmetics classified under Chapter 33-Show cause notice culminated in passing of order-in-original-Appeal filed by applicant before Appellate Tribunal was disposed of by remanding the case back to the Collector for de novo consideration-Fresh show-cause notice was issued to the applicant in post-remand proceedings which resulted in impugned order-in-original-Applicants appeal against said order-in-original was dismissed by the Appellate Tribunal-Validity-Once the matter was determined by the Taxation/Customs Authorities, the Revenue should have assailed those orders, instead of simultaneously initiating proceedings through another show cause notice--Applicant had been regularly importing the said products for several years and the products were classified under Chapter 33 and not under Chapter 30-If at all a change from the established practice had to be made, it could only be prospective and not retrospective- Reference was decided in favour of the applicant and against the department. (b) Constitution of Pakistan--Art. 13-Protection against double punishment and self-incrimination-Scope-One cannot be tried twice for the charge based on the same allegation and evidence in the same transaction. Zarai Taraqiati Bank Limited and others v. Mushtaq Ahmed Korai 2007 SCMR 1698; Noor Muhammad and others v. Ghulam Rasul and others 1999 SCMR 705; Arshad Hussain v. Collector of Customs and others 2010 PTD 104; Ch. Sugar Mills Limited v. Chief Commissioner 2016 PTD 527 and K.B. Enterprises v. Federation of Pakistan and others 2016 PTD 483 ref. (c) Sales Tax Act (VII of 1990)- --S. 11-Assessment of tax and recovery of tax not levied or short levied or erroneously refunded-Scope-Most specific description shall be preferred to headings providing a more general description. GLAXO Laboratories of Pakistan Ltd. v. Federation of…

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