Law: Sales Tax Act, 1990

Section: 10

(a) Sales Tax Act (VII of 1990)---S.10---Excess amount to be refunded---Charge of non filing against invoices of issuing unit was levelled in the show-cause notice---Adjudication order provided for rejection of refund on the charge of abnormal tax profile---Validity---Rejection of refund was beyond scope, stance and contents of the show-cause notice---No such charge as adjudged in the adjudication order was primarily levelled in the show-cause notice which rendered same null and void in the eye of law---Order passed by the First Appellate Authority did not suffer from any legal infirmity and the same was upheld by the Appellate Tribunal and the appeal filed by the department being devoid of any merit was rejected. Collector Central Excise and Land Customs v. Rahim Din 1987 SCMR 1844; Messrs Aftab Industries Oil Mills, Kehror Pacca v. The Collector Sales Tax Multan GST 2002 CL 210; Messrs 'Excide Pakistan v. The Deputy Collector 2004 PTD 1449 and Messrs B.P. Industries, Karachi v. The Additional Collector of Customs, Sales Tax and Central Excise (Adjudication) and another 2008 PTD (Trib.) 36 rel. (b) Sales Tax Act (VII of 1990)--- ----S.10---Show-cause notice---Charge which was not framed in show-cause notice could not be adjudged through an adjudication order. Collector Central Excise and Land Customs v. Rahim Din 1987 SCMR 1844 rel. (c) Sales Tax Act (VII of 1990)--- ----S.10---Show-cause notice---Department cannot go beyond the allegations mentioned in the show-cause notice. Messrs B.P. Industries, Karachi v. The Additional Collector of Customs, Sales Tax and Central, Excise Adjudication and another 2008 PTD (Trib.) 36 rel. JUDGMENT MIAN MUHAMMAD HANIF TAHIR, (MEMBER JUDICIAL).---This appeal is directed by the Sales Tax Department under section 46 of the Sales Tax Act, 1990 against Order-in-Appeal No.352/2007 dated 29-9-2007 passed by the learned Collector (Appeals), Faisalabad, whereby he accepted the appeal of respondents (then appellants) by setting aside the order of Assistant Collector Sales Tax (Refund), Faisalabad. 2. The facts, giving rise to this appeal are that a show-cause notice was issued on 13-10-2006 that during scrutiny of refund claim for…

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