Law: Sales Tax Act, 1990

Section: 11,2(9)(37);3,3-1A,23,26,37(C),71,33,34, 36(1)(2)

Sales Tax Act (VII of 1990)---Ss. 11, 2(9)(37); 3, 3-1A, 23, 26, 37(C), 71, 33, 34 & 36(1)(2)---S. R. O.1271(I)/96 dated 10-11-1996---Assessment of tax---Bank account was detected by-the revenue in the name of accountant of the factory where huge amounts were received during the last two years--Department observed that all amounts deposited in bank account were sent either by textile mills or whole sellers engaged in the business of cotton lint/cotton waste; on the basis of such facts taxpayer was charged with violation of provisions of Sales Tax Act, 1990---First Appellate Authority after going through the facts and scrutinizing the relevant record concluded that case had been prepared on the basis of hypothetical presumptions; and charges as enumerated in the show-cause notice had not been established which was vacated---Validity---Account detected by the revenue was in the name of account of the firm---Departmental appeal was dismissed by the Appellate Tribunal in the light of reported as 2004 PTD 868. 2004 PTD 868 rel. (b) Sales Tax Act (VII of 1990)----S.46---Appeal to Appellate Tribunal---Appeal before Appellate Tribunal by the Assistant Collector---Validity---Such appeal had not been filed in accordance with law because the Assistant Collector had not been empowered to file appeal before Appellate Tribunal. 2007 PTD (Trib.) 2494 and S.T.A. No.1429/LB of 2009 rel. (c) Sales Tax Act (VII of 1990)---S.36---Recovery of tax not levied or short levied or erroneously refunded---Show-cause notice---Issue which was not raised in the show-cause notice that could not be taken during the course of court proceedings---Departmental appeal was dismissed on such ground as well. 1987 SCMR 1840 rel. ORDER Vide this appeal, the department has assailed the order of the learned Collector (Adjudication) Customs, Sales Tax and Central Excise, Faisalabad, Camp at Multan Order-in-Original No.236 of 2004 dated 10 4-2004. 2. Both the learned representatives appearing at the bar have been heard and record perused. 3. Facts giving rise to the instant case are that on receipt of information that Messrs Naeem Corporation Chowk Shah Abbas, Multan was involved in the supply of…

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