| Citation(s) |
|---|
| 2025 SLG 1806 2025 SLD 1806 = 2025 PTD 662 |
STR No. 76-P/2022. Date of hearing & Order: 25.05.2023
PRESENT; ABDUL SHAKOOR AND SYED ARSHAD ALI, JUSTICE
Barrister Qurat-ul-Ain, along with Sharifullah, Assistant Director. Mr. Mufariq Shah, Advocate, for the respondent.
COMMISSIONER INLAND REVENUE CORPORATE ZONE, REGIONAL TAX OFFICE, PESHAWAR
VS
M/S AL-HAJ STEEL FOUNDRY, DISTRICT KHYBER
Law: Sales Tax Act, 1990
Section: 11(5),21(2),22,25,25(5),33, 4, 2B
Law: Sales Tax Rules, 2006
Section: 12
SUMMARY;
This consolidated judgment relates to Sales Tax References filed by the tax department challenging the order of the Appellate Tribunal Inland Revenue dated 23.05.2022. The department suspended the sales tax registration of the respondent taxpayer (M/s A.K. Tariq Foundry) under Section 21(2) of the Sales Tax Act, 1990 read with Rule 12 of the Sales Tax Rules, 2006. The suspension was based on the dishonor of post-dated cheques furnished by the taxpayer for exempt imports under Serial No. 151 of the Sixth Schedule to the Act, owing to failure to provide consumption certificates required for FATA/PATA-based exemptions.