Law: Sales Tax Act, 1990

Section: 6,7,22,33,36,46

Sales Tax Act (VII of 1990)---Ss. 6, 7, 22, 33, 36 & 46---Determination of tax liability---Deduction of input tax on imported raw material---Issuance of show-cause notice---Deputy Collector, issued show-cause notice to the taxpayer, with the charge of contravention of the provisions of Ss.6, 7 & 22 of the Sales Tax Act, 1990, punishable under S.33 of the Act---Deputy Collector observed that the taxpayer deducted input tax on the imported raw material and the Bills of Entries, were not in the name of taxpayer---Taxpayer preferred appeal before the Collector (Appeals) and the Collector vide order-in-appeal remanded the case by observing that examination of the records of the case had revealed that the instructions issued by the Federal Board of Revenue had not been taken care of while deciding the matter of adjustment of sales tax---Show-cause notice was issued to the taxpayer, without mentioning the section under which the Adjudicating Authority could proceed against the taxpayer---Show-cause notice, even did not make any demand for sales tax---Words "as to why the illegal adjustment of input tax amounting to Rs.476,957 be not recovered", did not appear in the show-cause notice---Input tax, claimed by the taxpayer, was covered by Federal Board of Revenue's letter---Case was remanded to the original Authority, with the direction for deciding the same afresh, after considering the letter of the Federal Board of Revenue, but the Adjudicating Authority did not take into consideration said letter---Bills of Entries were in conformity with the procedure prescribed by the Federal Board of Revenue's letters, and same were verified by Assistant Collector Customs, Central Excise and Sales Tax in terms of said letters of the Board---Taxpayer having claimed the input tax in accordance with law, there was no substance in the departmental appeal, which was dismissed. ORDER CH. MUHAMMAD ASGHAR PASWAL, MEMBER (JUDICIAL).---Above captioned appeal has been filed by the Collector, Sales Tax, Federal Excise, Faisalabad against the impugned Order No.168 of 2006, dated 31-10-2006 passed by the Collector, Customs, Sales Tax and Federal Excise (Appeals), Faisalabad on the…

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