Law: Sales Tax Act, 1990

Section: 3,3(1A),2(25)

(a) Sales Tax Act (VII of 1990)---Ss. 3(1A) & 2(25)---Further tax---Levy of---Taxpayer contended that all the supplies were made to the registered person; that registered person meant a person, who was registered or was liable to be registered; that through an amendment a proviso was added to the definition whereby it had been added that a person was liable to be registered but was not actually registered shall remain liable to further tax as the person to whom the supply was made was a registered person and would not be liable to pay "further tax"; and that any further tax even if due should be recovered from the person who received/purchased supplies and said tax could not be recovered from the seller i.e. the taxpayer---Validity---Bare reading of the section itself makes it abundantly clear that "further tax" could only be charged and paid if it was established that taxable supply was made to an "unregistered person "---Order of the Adjudicating Officer did not show that any efforts were made to find out as if the taxable supplies were made by the wholesalers to such person who were not registered or who fell in the exceptions of the proviso to S. 3(1A) of the Act---Both the lower forum had presupposed without there being any material on record that all the retailers to whom taxable supplies were made by the wholesalers were unregistered persons-Appellate Tribunal, in circumstances, accepted the appeal of the registered person and set aside the orders of both the authorities below as well as vacated the show cause notice. Messrs Tanveer Weaving Mills v. Deputy Collector of Sales Tax and others 2009 PTD 762; 2009 PTD (Trib.) 785; Messrs Meraj Din v. Collector Customs Lahore 2009 PTD 2004 and 2009 PTD 578 ref. (b) Sales Tax Act (VII of 1990)--- ----S. 36(3)---Recovery of tax not levied or short-levied or erroneously refunded---Limitation---Taxpayer contended that order-in-original was void, illegal and ab initio being issued in violation of S.36(3) of the Sales Tax Act, 1990 as show cause notice had to be decided within 90 days or within a period of maximum 180 days if an extension had been granted by the Federal Board of Revenue-Validity-Order-in-original…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492