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Sales Tax Act (VII of 1990)--- ----Ss. 13, 36 & 33---General Clauses Act (X of 1897), S.21--S.R.O. 826(I)/98, dated 21-7-1998---S.R.O. 543(I)/99, dated 7-5-1999---C.B.R. Letter OM C. No.2 (19)/STM/98, dated 7-12-1998---C.B.R. Letter C. No.3 (28) STP/98, dated 2-4-1998-- Exemption---Recovery of tax not levied or short-levied or erroneously refunded---Special Registration Certificate---Directorate General, of Audit Revenue Receipt observed that during the period from 11/98 to 4/99 taxable supplies had been made free of sales tax under S.R.O. 826(I)/98, dated 21-7-1998 despite the fact that the operation of the said notification had been suspended by the Central Board of Revenue vide its Letter OM C. No.2(19)/STM/98, dated 7-12-1998, resulting in short-realization of sales tax---Additional Collector (Adjudication) passed order for recovery of such amount of tax alongwith additional tax and penalty by holding the Special Exemption Certificate as not re-verified and doubtful---Validity--Central Board of Revenue's Letter C. No.3(28) STP/98, dated 2-4-1998 did not deny the benefit of S.R.O. 826(I)/98, dated 21-7-1998 to the Special Registration Certificate holders if they acquired such certificate under the S.R.O. 826(I)/98, dated 21-7-1998 on any date prior to 7-12-1998 and did not surrender it prior to 1-7-1999 when the said S.R.O. 826(I)/98, dated 21-7-1998 should have been rescinded in terms of S.R.O. 543(I)/99, dated 7-5-1999 in accordance with S.21 of the. General Clauses Act, 1897---Department having not shown any material the Special Registration Certificate issued by the Collector of Sales Tax under S.R.O. 826(I)/98, dated 21-7-1998 was cancelled by the Collector of Sales Tax on any date before 1-7-1999, the order had no force of law and was set aside by the Appellate Tribunal and appeal was disposed of as accepted. JUDGMENT S. M. KAZIMI, MEMBER (TECHNICAL). ---This judgment disposes of the appeal filed by Messrs SAC Group of Industries Ltd., Hattar, against the Order-in-Original No. 11 of 2002, dated 20-3-2002 passed by the learned Additional Collector of Customs (Adjudication), Peshawar. 2. Briefly, the facts of the case are that while auditing the…

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