Law: Sales Tax Act, 1990

Section: 47

(a) Sales Tax Act (VII of 1990)--S. 47---Appeal to High Court---Scope---Question of law---Only such question of law could be said to have arisen out of an order of Tribunal, which had been duly raised and ruled upon by it or necessarily arose as a consequence of its order. (b) Sales Tax Act (VII of 1990)--- ----S. 47---Reference---Scope---Jurisdiction of High Court is different from its appellate jurisdiction---Not every question of law, but only question having some substance to be referred to High Court. Lungla (Sylhet) Tea Co. Ltd. v. Commissioner of Income-tax, Dacca Circle, Dacca 1970 PTD 872 fol. Iram Ghee Mills v. Income-tax Appellate Tribunal 1998 PTD 3835 ref. ORDER In this further appeal under section 47 of the Sales Tax Act, 1990 following questions of law are claimed to have arisen out of an order recorded by the Customs, Excise and Sales Tax Tribunal, Lahore Bench on 14-1-2002:-- (1) Whether findings of mala fide is essential for imposition of penalty and additional tax under sections 33 and 34 of-the Sales Tax Act, 1990 (the "Act")? (ii) If the answer to the above question is in the affirmative, then should the Hon'ble Tribunal or the Adjudicating Officer not have given findings on this point? (iii) Whether additional tax is to, be calculated on, the basis of compound interest or simple interest? 2. The appellant is a registered person. Proceedings against him were initiated on the report received from another Wing of the Revenue that he had evaded sales tax amounting to Rs.8,51,297 during the year 1996-97 and 1997-98 by misdeclaring the value of the taxable supplies. The assessee was confronted with the fact that the value indicated on sales tax invoices was less than the actual receipts issued to the customers during that period. 3. Before the Adjudicating Authority it, was claimed that the expenses like freight charges etc. were incurred by the appellant on behalf of the customers and therefore, these could not be considered part of value of supplies. The authority however, disagreed. Based upon the definition of "value of supply" as contained in section 2(46) of the Act it was concluded that value of supplies had to mean all amounts including…

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