Law: Sales Tax Act, 1990

Section: 3,3AA,11(4),14,36(3),38(3),46

Sales Tax Act (VII of 1990)---Ss. 3-AA, 11(4), 14, 36(3), 38(3) -& 46---Appeal to Appellate Tribunal---Registration of assessee---Assessment of tax---Appellant/ assessee's annual turnover having exceeded Rs.5 millions according to the declaration made by it in the income tax returns, assessee was liable to registration and pay tax on its sales either as retailer or wholesaler-.--Various assessment orders passed by the Income Tax Department submitted by assessee, had indicated that it was engaged in wholesale business---While wholesale business too being chargeable to sales tax, determination of assessee's sales tax liability as retailer was not correct, which needed to be re-determined---Case was remanded to the Adjudicating Officer for a fresh decision on merits and in accordance with law. JUDGMENT ZAFA.R UL MAJEED, MEMBER (TECHNICAL).---The facts giving rise to this appeal are that the Collectorate of Sales Tax, Faisalabad obtained appellant's Income Tax assessment data from the Income Tax Department according to which appellant' annual sales exceeded Rs.5 million. Since the appellant had not registered with the Sales Tax Department, it was compulsorily registered as retailer in terms of rule 7 of Chapter 1, Registration, Compulsory Registration, Deregistration Rules issued vide S.R.O. 533(I)/2005, dated 676-2005 as retail tax @ 3% of the value of sales/supplies was levied on textiles and articles thereof under section 3AA of the Sales Tax Act, 1990 (hereinafter referred to as "the Act") w.e.f. 6-6-2005. Sales of appellant for the period July-Nov, 2005 were accordingly assessed at Rs.24,74,666, on which sales tax amounting to Rs.72,240 was recoverable. The case was adjudicated by the Assistant Collector, Sales Tax (Audit-II), Faisalabad vide sales tax Order-in-Original No.40 of 2006, dated 27-7-2006 whereby the appellant was directed to pay aforesaid amount of sales tax along with default surcharge. The appellant filed appeal against this order, which was rejected by the Collector (Appeals), Faisalabad vide sales tax Order-in-Appeal No. 175 of 2006, dated 30-10-2006. Hence this second appeal. 2. Through the instant appeal, the appellant has challenged the…

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