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Sales Tax Act (VII of 1990)--- ---Ss. 7(1) [as amended by Finance Act (III of 1998)], 33, 34 & 66 S.R.O. 1349(1)/99, dated 17-12-1999----Wrongful adjustment of input-tax inadmissible to assessee---Demand of principal amount with additional tax and penalty---Payment of principal amount under concessionary S.R.O. 1349(1)/99, dated 17-12-1999 but non-deposit of 25% of additional tax and penalty thereunder---Disposal of assessee's appeal by Tribunal after allowing further time to pay 25% of additional tax and penalty---Plea of assessee was that availing concession would bar him from contesting liability, thus, Appellate Tribunal erred in holding that he could not press appeal on merits --Validity---Availing concession under the S.R.O. would neither affect adjudication proceedings nor any appeal filed from order of Adjudicating Officer, which would have to be decided on merits---If such dues were decided to be not payable, then same would be refunded---Availing such concession would not preclude assessee from pressing appeal before Tribunal on merits---Tribunal ought to have decided appeal on merits---High Court accepted appeal, set aside impugned order and remanded case to Tribunal for deciding appeal on merits. JUDGMENT NASIR-UL-MULK, C.J.---This appeal has been filed by Suhail Jute Mills Ltd. Nowshera under section 47 of the Sales Tax Act, 1990 against the order in appeal, dated 23-12-2003 passed by the Customs. Excise and Sales Tax Appellate Tribunal and the order in original, dated 25-11-1999 passed by the Deputy Collector Sales Tax, Peshawar. 2. The basis of the above impugned orders is the show-cause notice, dated 2-11-1999 issued by the Deputy Collector of Sales Tax to the appellant to the following effect:-- "It is reported to the undersigned by the audit team of Collectorate of Sales Tax, Peshawar that Messrs Suhail Jute Mills, Nowshera adjusted inadmissible input tax amounting to Rs.8,77,451 as principal amount in respect of adjusting the input tax beyond the relevant tax period. Consequently, the said unit violated section 7 of the Sales Tax Act, 1990. Additional Tax in this regard amounts to Rs.5,07,247 (upto 15-10-1999) as per section 34 of the…

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