Law: Sales Tax Act, 1990

Section: 8(1)(ca),73

Sales Tax Act (VII of 1990)---Ss. 8(1)(ca) & 73---Tax credit not allowed---Input tax---Adjustment---First Appellate Authority directed to allow the credit of input tax on the ground that registered person was found to have made payment in consideration of purchase of goods along with the amount of sales tax to the supplier through banking channel as required under S.73 of the Sales Tax Act, 1990; and registered person had complied with the relevant provision of law and could not be denied the credit of input tax when the payments to the supplier had been credited from the bank account of the purchaser to that of the seller---Validity---Adjudication officer passed the order in original without adequate discussion regarding the pertinent aspects of the case i.e. current status of the supplier, and payments made by the registered person to the supplier in accordance with the procedure laid down under S.73 of the Sales Tax Act, 1990---First Appellate Authority also directed to allow the credit of input tax merely on the ground that the registered person had made payments of sales tax to the supplier in accordance with the procedure laid down in S.73 of the Sales Tax Act, 1990 had discharged its legal obligation---Although findings of fact were not controverted by the Appellate Tribunal, but it was observed by the Tribunal that one could not be oblivious of the fact that under S.8(1)(ca) of the Sales Tax Act, 1990 credit of input tax could be allowed. to the registered person only if the seller had also deposited the collected tax in the State Treasury---Order of First Appellate Authority was silent on the point of deposit of tax by the supplier---Order of the authorities was vacated and case was remanded to the Adjudication Officer with direction that the record of the supplier, which according the registered person, still enjoyed active status, be examined carefully and if the tax attributable to the purchases made by registered person was also found to have been deposited by the supplier, only then the registered person be allowed the credit of input tax.ORDER This appeal has been filed by the Revenue against the order of CIR (Appeals-II), Islamabad…

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