Law: Sales Tax Act, 1990

Section: 2,2(14)(a),2(40),7,8,8(1),8A,10,11(2),21 (3),23,36(1),73

Law: General Clauses Act, 1897

Section: 24-A

(a) Sales Tax Act (VII of 1990)--- ----Ss.10, 11(2), 21(3), 23, 36(1) & 73---Refund of input tax---Notice for recovery of already refunded amount of sales tax sanctioned against invoices of subsequently black-listed units---Validity---Provisions of S.73 of the Sales Tax Act, 1990 for bank payments had duly been complied with by the taxpayer---Input tax credit against invoices of such black-listed persons could not be denied and sales tax refunded thereon could not be recovered after insertion of subsection (3) of S.21 of the Sales Tax Act, 1990 wherein it had categorically been laid down that input tax should be allowed if payments were made through banking channel irrespective of the fact that the suppliers units were either black-listed or their registration had been suspended---No doubt, such amendment was made in Finance Act, 2011, whereas the refund claims pertained to the periods from 2004-05 to 2008-09 but such amendment being beneficial, remedial and curative legislative amendment, was applicable in all pending cases and to the present case as well---Orders impugned by the department being well-based strictly in accordance with law and settled norms of justice did not call for any interference---Appeals filed by the revenue were dismissed being devoid of any merit. 2011 PTD (Trib.) 2619; The Commissioner of Income Tax v. Shahnawaz Ltd. 1993 SCMR 73; The Commissioner of Income Tax/Wealth Tax v. Messrs Ellcot Spinning Mills Ltd. 2008 PTD 1401; Messrs Silver Cotton Mills Ltd. v. Commissioner of Sales Tax (West), Karachi 1984 PTD 216 and Messrs Ashar International (Pvt.) Ltd. v. C.I.R., Faisalabad 2011 PTD (Trib.) 2347 rel. Black's Law Dictionary, 8th Edition ref. (b) Sales Tax Act (VII of 1990)--- ----Ss. 2 & 8(1)---"Fake invoice"---Meanings---Word 'fake invoice" had neither been defined through any Explanation to subsection (1) of S.8 of the Sales Tax Act, 1990 nor any definition of this expression was given in defining clauses of S.2 of the Sales Tax Act, 1990---Word "fake" (as a noun) had been defined by the Dictionary to be "something that is not what it purports to be" and word "fake" (as a verb), means "to make or construct falsely"---In the…

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