Law: Sales Tax Act, 1990

Section: 11,2(41),3

(a) Sales Tax Act (VII of 1990)---S.11---F.B.R's Letter C.No.1(15) IR-JUD/2007 dated 11-11-2009---Assessment of tax---Jurisdiction---Taxpayer contended that order-in-original should have been issued by the Audit Division---Order-in-original was passed by the Deputy Commissioner, Inland Revenue, (Enforcement-III)---Order in original was supposed to be passed neither by the Enforcement nor the Audit Division, but by an officer of the Legal Division in terms of F.B.R's letter C.No.1(15)IR-JUD/2007 dated 11-11-2009----Contention of the Revenue that jurisdiction in respect of non filers was vested with the Enforcement Division was not relevant because after filing of return the jurisdiction stood vested with Legal Division and adjudicating officer lacked said jurisdiction. 2007 PTD 1780; 2010 PTD 927 and PLD 1995 Kar. 586 ref. (b) Sales Tax Act (VII of 1990)----Ss. 2(41) & 3---Qanun-e-Shahadat (10 of 1984), Art. 117---Taxable supply---Gross sales declared in income tax return---Levy of sales tax thereon---Onus of proof---Taxpayer contended that Article 117 of the Qanun-e-Shahadat, 1984 explicitly provided that the onus to prove that such amount of gross sales declared in the income tax returns represented taxable supplies, was on the Revenue which remained un-discharged---Revenue contended that onus to prove that the declared gross sales were not taxable supplies was on the taxpayer---Validity---Order passed by the adjudicating officer was not indicative of the fact finding inquiry from sellers and the demand had been created whimsically without any supporting evidence---Amount of sales tax was modified by the First Appellate Authority but order of reduction in sales tax did not explain on what basis the sales tax was reduced---Both the forums below failed to confront the taxpayer with any credible evidence of taxable supplies or apply any intelligible criteria---No tax could be charged or reduced merely on an assumption---Taxable and non-taxable supplies were not quantified by the revenue, on the basis of any undisputable evidence---Even the reduction of sales tax by the First Appellate Authority was without any understandable basis. 2004 PTD 868; GST 2003 CL…

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