Law: Sales Tax Act, 1990

Section: 22,,6(1),22(1),23(1),26(1),33(2)(cc),34( 1),36(1),13,33,34,3,6(1),22(1),23(1),26( 1),33(2)(cc),34(1),36(1),46

(a) Sales Tax Act (VII of 1990)---Ss. 3, 6(1), 22(1), 23(1), 26(1), 33(2)(cc), 34(1) & 36(1)---Scope of tax---Supply of Locomotives without payment of sales tax---Late filing of returns---Short payment of sales tax---Levy of sales tax and penalties---Appellant contended that Pakistan Locomotive factory was part and parcel of Pakistan Railways---Diesel locomotive engines which were manufactured/assembled were directly brought in use by Pakistan Railways and it was not a case of supply as envisaged under S.3 of the Sales Tax Act, 1990---Validity---Messrs Pakistan Railways and Messrs Pakistan Locomotive Factory were both distinct registered persons---Both the registered persons were now under obligation to issue sales tax invoices in respect of supplies made to each other under S.23 of the Sales Tax Act, 1990---Messrs Pakistan Locomotive Factory/appellant had supplied Locomotives to Messrs Pakistan Railways without payment of sales tax and had violated S.3 of the Sales Tax Act, 1990---Stance taken by the appellants was not sustainable in the eyes of law and appellants were liable to pay sales tax on the taxable supplies of Diesel Engine Locomotives which were rolled out during the involved period---Order-in-original was not suffering from any patent illegality, impropriety or material irregularity warranting any interference---Appeal was dismissed by the Appellate Tribunal. Sheikhoo Sugar Mills Limited v. Government of Pakistan 2001 PTD 2097 and Messrs Wapda v. Collector of Central Excise and Sales Tax Forum of March, 2002 on page 38 distinguished. Usmani Associates v. Central Board-of Revenue 2001 PTD 2982 rel. Messrs Engro Chemical Pakistan Ltd. v. Additional Collector of Customs 2003 PTD 777 ref. (b) Sales Tax Act (VII of 1990)--- ----S.46(4)---Appeal to Appellate Tribunal---Jurisdiction and scope---Words "in relation to the matter before it"---According to subsection (4) of S.46 of the Sales Tax Act, 1990, by Appellate Tribunal, after giving 'the appellants an opportunity of being heard, may pass such order in relation to the matter before it as it thinks fit---Words "in relation to the matter before it" apparently confine the powers of the Appellate…

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