Law:

Section:

(a) Sales Tax Act (VII of 1990)--- ----Ss. 3 & 4(c)---S.R.O. 549(I)/2008 dated 11-06-2008---S.R.O. 530(I)/2005 dated 6-5-2005---S.R.O. 70(I)/2006 dated 28-2-2006---S.R.O. 550(1)/2008 dated 11-6-2008---S.R.O. 472 (I)/2009 dated 13-6-2009---Pakistan Customs Tariff, Chapter 84, 85 & 90---PTC Heading 8544---Negative list by the Board vide Letter C.No.1/33/STB/ 2004/(main)/20124-R dated 15-7-2008---Scope of tax---Zero rating---Optical fiber cable---Zero rated supply of---Validity---S.R.O. 549(I)/2008 dated 11-6-2008 did not provide any restrictions or conditions on the taxpayer for availing zero rating for supplies made during currency of the said S.R.O.---Board notified a negative list of the said S.R.O. vide letter C.No.1/33/STB/2004/(main)/20124-R dated 15-7-2008 for ensuring uniformity of the application throughout the country---Such negative list could not be given retrospective effect---Department's claim that S.R.O. 549(I)/2008 dated 11-6- 2008 stood amended through the negative list was not persuasive---Board amended the S.R.O. 549(I)/2008 dated 11-6-2008 through S.R.O. 472(I)/2009 dated 13-6-2009---Clarification issued by the Board vide letter C.No.1/33/STB/2004/(main)/20124-R dated 15-7-2008 had no bearing on the case as the supplies in question were made prior to the issue of Board's clarification---No dispute between both the parties with regard to period of zero rating supplies made by the taxpayer during 1-7-2008 to 12-7-2008---Supplies made prior to the issuance of negative list of the S.R.O. 549(I)/2008 dated 11--6-2008 were not chargeable to sales tax under S. 3 of the Sales Tax Act, 1990 or S.R.O. 530(I)/2008. (b) Sales Tax Act (VII of 1990)--- ----Ss.7, 3 & 2(46)---S.R.O. 549(I)/2008 dated 11-6-2008---Board's Letter C.No.1/33/STB/2004/(main)/20124-R dated 15-7-2008---Determi-nation of tax liability---Optical fiber cable---Zero rated supply--Claim of Input tax adjustment subsequent to issuance of clarifications vide letter C.No.1/33/STB/2004/(main)/20124-R dated 15-7-2008---Validity--Exclusion of certain items under S.No.03 of the S.R.O. 549(I)/2008 dated 11-06-2008 could not operate retrospectively---Supply of Optical Fiber Cable in…

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