Law: Sales Tax Act, 1990

Section: 10,13

Sales Tax Act (VII of 1990)--- ----Ss. 10 & 13---S.R.O. No.565(I)/2008 dated 11-6-2008---S.R.O. No.391(I)/2010 dated 5-6-2010---Refund of input tax---Exemption---Cancer medicines---Import of medicine 'Tasgina 200mg tab'---Withholding of refund of duty and taxes charged on import of such medicine which was claimed as exempt from duty and taxes---Importer contended that said medicine was exempt from duty and tax vide S.R.O. No.565(I)/2008 dated 11-6-2008 which covered all cancer medicines and the list was illustrative and earlier imports were cleared without payment of duty and taxes---Validity---Under S.R.O. No.565(I)/2008 dated 11-6-2008 cancer medicines were exempt from duty and taxes, and an illustrative list was issued---Such list did not specifically mention the subject medicine---Department reported that out of eight consignments imported during the period of enforcement of S.R.O. No.565(I)/2008 dated 11-6-2008, seven were granted exemption---Refund was rejected on the ground that subject medicine was not included in the illustrative list issued under S.R.O. No.565(I)/2008 dated 11-6-2008---Department could not advance any reason for grant of exemption in seven imports of the same medicine, while S.R.O. No.565(I)/2008 dated 11-6-2008 was in the field---Contention of the Department that benefit extended was irregular amply showed that the Departmental interpretation of S.R.O. No.565(I)/2008 dated 11-6-2008 widely varied from Karachi to Lahore to Islamabad, and there was no uniformity across Pakistan---Allowing benefit in seven cases and denial in one case being patently discriminatory would tantamount to maladministration---Federal Tax Ombudsman recommended the Federal Board of Revenue to direct the Collector of Customs, MCC, Islamabad to reopen the order-in-original and allow due refund of duty and taxes, as per law and to take steps to ensure that all S.R.Os. were uniformly applied across the country. ORDER DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN---The complainant has filed application for review of Findings/Recommendations dated 26-3-2011 of Hon'ble FTO in Complaint No.26/Khi/Cust(06)/51/2011. 2. The complainant vide Complaint…

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