Law: Sales Tax Act, 1990

Section: 21,2(17)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Sales Tax Act (VII of 1990)---Ss. 21 & 2(17)---Establishment of the Office of Federal Tax Ombudsman Ordinance, (XXXV of 2000), S.2(3)---De-registration, blacklisting and suspension of registration---Bleaching of cotton rags---Suspension of sales tax registration on the ground that there was no machinery installed in the business premises and claimed outstanding refund arising from excess deduction of tax at the time of import of chemicals were held up pending finalization of Departmental investigation---Taxpayer contended that there was no justification to keep sales tax registration suspended for a protracted period, as, despite lapse of significant time, the Department had not been able to come up with a definitive finding of commission of sales tax fraud; that in other similar cases registration had been restored; and that discrimination against him was tantamount to maladministration---Department contended that as no machinery was installed at the business premises, the complainant not being a manufacturer had wrongly declared his status as such to the Department---Validity---Department had restored the sales tax registration in other cases, even though in those cases the Department had found that no machinery was available at the business premises---Commissioner had accepted in the order that no machinery as such was required in the bleaching of cotton rags; therefore, there was no justification to treat the taxpayer differently and to keep his sales tax registration suspended for a protracted period---Refund arose as a result of excess deduction of tax at import stage and such deduction was fully documented---Non-restoration of sales tax registration, when registration had been restored in other cases in similar circumstances, was tantamount to maladministration---Federal Tax Ombudsman recommended that Federal Board of Revenue to direct the Chief Commissioner to restore sales tax registration within 15 days and process pending refund claims on merit and issue refund due, as per law, within 21 days. 2011 PTD (Trib.) 2090 ref. (b) Sales Tax Act (VII of 1990)----S.2(17)---Manufacturer or producer---Presence of machinery---Definition of manufacturer…

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