Law: Sales Tax Act, 1990

Section: SixthSched,65,33,34&36(2)

Law: Constitution of Pakistan, 1973

Section: Part-II,Chap.1,25

Law: Customs Act, 1969

Section: 31A

Sales Tax Act (VII of 1990)---Sixth Sched., S. No.3 (iv), Ss. 65, 33, 34 & 36(2)---Customs Act (IV of 1969), S.31-A---Constitution of Pakistan, 1973, Part-II, Chap. 1 & Art.25---S.R.O. 674(I)/97, dated 29-8-1997---S.R.O. 51(I)/96, dated 16-1-1996---Customs General Order 4 of 1995, PCT heading 1901.1010---Exemption---Tax period January, 1998 to March, 1998---Import of nutritional products---Liability of sales tax along with additional tax and penalty was unforced on the ground that in view of substitution in Sixth Schedule no exemption of sales tax was available either under the Sixth Schedule or notification---Validity---Government had already allowed exemption under S.65 of the Sales Tax Act, 1990 to similar products supplied by a company while similar product of appellant was denied exemption---Appellant was discriminated though placed in similar situation---Appellant had finalized the Letters of Credit and contracts before the date of issuance of the withdrawal notification for this limited period---No rebuttal or denial was made that the contracts were not finalized with the foreign suppliers prior to the abrupt issuance of the withdrawal notification--Federal Government itself rescued the competitors of the appellant, despite the fact that the period involved therein was much longer than that of the appellant---Appeal was allowed as prayed---Penalty and additional tax was remitted and department was directed by the Appellate Tribunal to recalculate the refundable amount to milk food preparations for infants and invalids, falling under PCT heading 1901.1010. PLD 1964 SC 21; 1988 SCMR 691; PLD 1994 SC 621; PLD 1996 Kar. 68; 1985 CLC 2796; 1986 CLC 612; PLD 1961 SC 963; NLR 1994 Tax 14; 1986 SCMR 1917 and 1999 SCMR 412 ref. ORDER MALIK A.R. ARSHAD (MEMBER JUDICIAL).---This is an appeal against the order, dated 8-2-1999 passed by the Collector of Appeals, South Zone, Karachi, in Order-in-Appeal No.28 of 1999. 2. Briefly, the facts, according to the Show-Cause Notice, dated 27-4-1998, which is based on audit report is, that the appellant, a registered person, are also .the importer of nutritional products and engaged in trading of the said item for 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