Law: Sales Tax Act, 1990

Section: 3

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,10,11

Sales Tax Act (VII of 1990)---S. 3---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9, 10 & 11---Complaint for excessive delay in payment of refund claims---Issue relating to determination of per Kg quantity of bleaching chemical---Central issue involved in complaints related to determination of the per Kg quantity. of bleaching chemical namely Sodium Hypochlorite ;required for bleaching of cotton waste---Three members committee constituted by Sales Tax Authorities in order to resolve dispute with the complainant, got a sample of the cotton waste from the factory of the complainant for laboratory test in the National University of Textiles---Laboratory test of the sample showed consumption of 930 grams of bleaching chemical per Kg of black denim waste---Dissatisfied with that, Sales Tax Authorities drew another sample of black denim cut pieces on Laboratory---Test in the same University, which showed consumption of 870 grams of chemical per Kg denim cut pieces---Complainant-company wanted to make the figure of 900 grams per Kg on the basis of said two tests as the standard measures for their chemical consumption, but Sales Tax Authorities did not accept that---Authorities presented the average figures of consumption worked out from a survey of some other cotton waste factories to the committee which decided a figure of 457 grams of bleaching chemical per Kg of denim cut pieces --On that basis Sales Tax Authorities decided the case of complainant factory allowing consumption of 457 grams per Kg---Aggrieved by that decision,. the complainant company filed appeal before Collector (Appeals) who accepted the contention of the company and allowed 900 grams of chemical per. Kg---Complainant thereafter wanted a general application of that standard of 900 grams of bleaching chemical per Kg of cotton waste, however the Sales Tax Authorities did not accept that standard of 900 grams for the entire production of the company for certain reasons---As factory was using a variety of cotton waste, fixation of 900 grams standard for the entire intake of rags and cut pieces, did not seem justified---In view of that recommendations were made to…

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