Law: Sales Tax Act, 1990

Section: 10,4,66,72

Sales Tax Act (VII of 1990)---Ss. 10, 4, 66 & 72---Customs Rules, 2001, Rr. 253 & 247(c)---S.R.O. 536(I)/2005 dated 6-6-2005---S.R.O. 190/2002 dated 2-4-2002---S.R.O. 450(I)/2001 dated 18-6-2001---S.R.O. 555(I)/2006 dated 5-6-2006---Refund of input tax---Tax period 5/2005 to 5/2007---Claim of sales tax refund---Claim pertained to input tax paid on electricity charges and packing materials purchased locally and used for the export of goods manufactured---Show-cause notice in term of S.4 read with S.R.O. 190(I)/2002 dated 2-4-2002 of the Sales Tax Act, 1990 and prevailing export policy to Afghanistan and Central Asia were issued---Taxpayer contended that he was manufacturer of plastic shopping bags and was licensed under the Rules; that he was entitled to the claim of refund of input tax, the duty drawback and import of the goods without payment of duties and taxes subject to condition and limitation as prescribed; that electricity and packing material etc. could not be imported; that he was under obligation to purchase the said material against tax invoices which was refundable in terms of R.247(c) of the Customs Rules, 2001 (which was re-numbered as 352) and that show-cause notice was issued under the misconception of law---Validity---Taxpayer made claim under R.247(c) of the Customs Rules, 2001---Rule 247(c) Customs Rules, 2001 was issued vide S.R.O. No.450(I)/2001 dated 18-6-2001, while the S.R.O. No.190(I)/2002 was issued on 2-4-2002 which was subsequent in time---Authorities below recorded the fact that vide S.R.O. No.190(I)/2002 R.247(c) of the Customs Rules, 2001 was omitted on 6-6-2005 while taxpayer stated that the said rule was not omitted, but its sequence was changed and it was renumbered as R.352 of the Customs Rules, 2001 and the matter should be dealt with under the said Rule---Sub-rule (5) of R.352 of Customs Rules, 2001 which had escaped the intention of the authorities below as well as the authorized representative of the parties---Claim of the taxpayer was not admissible under said rule---Appeal instituted on behalf of the claimant was rejected by the Appellate Tribunal. Appeal No.77/PB of 2006 not relevant. ORDER JAVID IQBAL, JUDICIAL…

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