Law: Sales Tax Act, 1990

Section: 13,33,34,46

(a) Sales Tax Act (VII of 1990)---Ss. 13, 33, 34 & 46---Appeal to Appellate Tribunal---Under-valuation in respect of supplies-Exemption, claim for---Assessee was served with a show cause notice and after observing process of law, demand of sales tax, additional tax and penalty equal to 3% of sales tax was adjudicated against assessee on account of under-valuation in respect of two supplies of oil cakes---Assessee had contended that supply of oil cakes having been exempted from sales tax with effect from 19-6-2000 through Finance Ordinance, 2000, supply of oil cake made by assessee on 18-7-2000 involving sales tax demand was exempt---Admittedly, supply of oil cake made on 18-7-2000 was exempt from tax as contended by assessee---Demand of sales tax, was reduced along with additional tax---Penalty of 3% imposed under S.33(2) of the Sales Tax Act, 1990, was remitted in view of small amount of tax involved. (b) Sales Tax Act (VII of 1990)--- ----Ss. 13, 33, 34 & 46---Appeal to Appellate Tribunal---Non-payment of sales tax on supply of oil cake---Exemption---Claim for---Appellant was served with a show cause notice and after observing due process of law, demand of sales tax along with additional tax and penalty equal to 3% of sales tax involved on account of non-payment of sales tax on supplies of oil cake was made during the period prior to 19-6-2000 the date on which exemption from sales tax was granted on supply of said item---Charge against assessee was vague in that the department had not produced any evidence to prove that supplies in question were made before 19-6-2000 when the goods in question were chargeable to tax; and that the entire case of the department was based on presumption---Counsel for department had conceded that the sales tax record maintained by the assessee and relevant invoices produced by it pertained to the period after 19-6-2000 when the supplies of goods/oil cakes were exempt---Demand of sales tax along with additional tax and penalty from assessee was not maintainable, which was dropped accordingly along with additional tax and penalty. JUDGMENT ZAFAR-UL-MAJEED, MEMBER (TECHNICAL).---This appeal has been filed by Messrs Khokar…

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