Law: Sales Tax Act, 1990

Section: 3,11,11(4),33,34,36,46

Law: Qanun-e-Shahadat (10 of 1984)

Section: Preamble

Sales Tax Act (VII of 1990)---Ss. 3, 11, 33, 34, 36 & 46---Qanun-e-Shahadat (10 of 1984), Preamble---Scope of tax---Cotton Seed---Loss in weight due to evaporation of moisture and sun-shine---Adjudicating officer ordered for recovery of sales tax on supply of cotton seed along with additional tax---Appellant contended that he had wrongly and illegally been charged to sales tax along with additional tax just for loss in weight due to evaporation of moisture and sun-shine without bringing any evidence of supply whereas Qanun-e-Shahadat, 1984 was applicable in the sales tax proceedings being quasi-judicial proceedings---Validity---Appellate Tribunal allowed yield within the range of 58% to 59% for the purposes of levy of sales tax---Central Board of Revenue in Textile Industry Notes allowed yield of cotton seed within the range of 58% to 59% for the purposes of levy of sales tax---Appellant's declared yield of cotton seed at the time of production was 63.17%-Loss of weight of 1.47% was due to loss of moisture as the cotton seed at the time of production was always in wet condition, which loses weight with the passage of time due to environmental factors---Appellant had deposited sales tax on the yield ratio, which was much above the ratio fixed by the Central Board of Revenue in the Textile Industry Notes and the yield ratio allowed in different cases by the Appellate Tribunal---Cotton seed admittedly was produced in wet condition which loses weight due to long storage and other environmental factors---Appeal was accepted and the order in appeal as well order-in-original were set aside by the Appellate Tribunal. (1992) 66 Tax 89; 2001 SCMR 456 and 2003 PCTLR 671 rel. JUDGMENT SAEED AKHTAR, MEMBER (TECHNICAL).---This appeal is directed against Order-in-Appeal No.206 of 2004 passed by the learned Collector of Customs, Sales Tax and Central Excise (Appeals), Faisalabad issued vide C. No.262/Appellant/MTN/ST/2003/694, dated 28-8-2004 wherein the order passed for the recovery of sales tax amounting to Rs.85,068 along with additional tax, vide Order-in-Original No.25 of 2003, dated 23-1-2003 was upheld. 2. Brief facts of the case are that it was reported to the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492