Law: Sales Tax Act, 1990

Section: 2,2(47),7A,46

Sales Tax Act (VII of 1990)----Ss. 2(47), 7-A & 46---Levy and collection of Tax on specified goods on value addition---Adjudicating Officer as well as the Appellate Authority had not considered the fact that the supplier of the appellant was a commission agent and had been registered as such with the Income Tax Department as a wholesaler and as commission agent with the Sales Tax Department; and being commission agent he was not required to make any value addition; and was bound to supply the goods on prices fixed by his principal/manufacturer---Sales Tax invoice by the supplier of the appellant was already paid by the manufacturer/principal supplying such goods---No tax was required to be paid, in circumstances---Department had not objected that the Computer Profile of the registered person was showing his status as "operative" and the input tax and output tax were equal which confirmed his status as a commission agent---Neither any charge of false transactions nor of tax fraud, either on the part of the supplier or appellant had been levelled in the show-cause notice without which refund of input tax paid by the appellant, could not be rejected---Matter was remanded to the Adjudicating Authority for fresh order in accordance with the law. 2004 PTD 868; Messrs Avari Hotel Ltd. v. The Collector of Sales Tax and 3 others 2000 PTD 3765; Messrs Mehran Associated Ltd.'s case 1993 SCMR 274 and Collector, Sales Tax and Central Excise (West) Karachi v. Messrs Al-Hadi Industries (Pvt.) Ltd. 2002 PTD 2457 ref. ORDER 1. Through this appeal, the appellant has objected to the Order-in-Appeal No.565 of 2008 dated 18-4-2008 passed by the learned Collector, Collectorate of Customs, Sales Tax and Federal Excise (Appeals). Faisalabad on the following grounds:-- (i) The alleged supplier namely Messrs Anwar Corporation, Faisalabad bearing Sales Tax Registration No.08-80-5205-087-46 is registered since 18th October, 2000 under the Sales Tax Act, 1990 as a wholesaler which also includes "Commission Agent" and has been carrying out his mandated business within framework of law. The alleged supplier is engaged in making of taxable supplies of yarn of different registered spinning…

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