Law: Sales Tax Act, 1990

Section: 2,2(41),34A,34,33,8

(a) Sales Tax Act (VII of 1990)---S. 2(41)---C.B.R. Letter C. No.1 (117) STJ/2004, dated 9-9-2004---Taxable supply---Demand of sales tax on disposal of fixed assets---Validity---Department conceded that appellant did not claim input tax adjustment on such items as electricity, was not chargeable to sales tax at the time of import of the items in question---No justification existed to demand tax on that account--Demand along with additional tax was remitted by the Appellate Tribunal. 2001 PTD (Trib.) 2590 rel. (b) Sales Tax Act (VII of 1990)--- ----Ss. 34A, 34 & 33---S.R.O. 520(I)/2005, dated 6-6-2005---Exemption from penalty and default surcharge---Demand was deposited on account of excess input tax adjustment---Additional tax and penalty for late payment of tax were insisted as amount was deposited before issuance of S.R.O. 520(I)/2005, dated 6-6-2005---Validity---Lenient view was taken by the Appellate Tribunal by following the of High Court and demand of additional tax and penalty was remitted. 2006 PTD 336 rel. (c) Sales Tax Act (VII of 1990)--- ----S. 34A---S.R.O. 520(I)/2005, dated 6-6-2005--Exemption from penalty and default surcharge---Demand of additional tax on account of late payment of tax---Benefit of S.R.O. 520(I)/2005, dated 6-6-2005 was not admissible as the amount was paid before issuance of the said S.R.O.---Validity---Principal amount of tax having been deposited, the amount of additional tax was remitted by the Appellate Tribunal by following the principles laid down by the High Court. 2006 PTD 336 rel. (d) Sales Tax Act (VII of 1990)--- ----Ss.2(41) & 8---Taxable supply---Disposal of vehicle---Demand of sales on disposal of vehicles was not justified as no input tax was claimed by the registered person against them in view of the bar imposed under S.R.O. 578(I)/78 dated 12-6-1998---Sales tax collected on disposal of one vehicle had been deposited along with return---Demand of sales tax additional tax and penalty on that account was also remitted by the Appellate Tribunal. (e) Sales Tax Act (VII of 1990)--- ----Ss. 2(41)---Taxable supply---Electricity consumption---Demand of sales tax on electricity consumed in the Housing Colony was…

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