Law: Sales Tax Act, 1990

Section: 11,33,34

Sales Tax Act (VII of 1990)---Ss. 11, 33 & 34---Assessment of tax---Supply of cotton seed---Decrease in weight due to evaporation of moisture---Order passed for recovery of sales tax along with additional tax was. upheld by the First Appellate Authority on the ground that sales tax was not deposited on the supply of cotton seed weighing 71,988 kgs.---Registered person claimed that quantity of cotton seed mentioned in the ginning register was the quantity produced at the time of manufacturing while sales tax had been paid on the quantity of cotton seed supplied, which decreased in weight due to evaporation of moisture---Validity---Central Board of Revenue in Textile Industry allowed yield of cotton seed within the range of 58% to 59% for the purposes of levy of sales tax---Declared yield of cotton seed at the time of production was 63.17% while sales tax was paid at the percentage of 61.70%---Loss of weight of 1.47% was due to loss of moisture as the cotton seed, at the time of production, was always in wet condition, which loses weight with the passage of time due to environmental factors---Appellant deposited sales tax on the yield ratio, which was much above the ratio fixed by the Central Board of Revenue and yield ratio allowed in different cases by the Appellate Tribunal---Cotton seed was produced in wet condition which loses weight due to long storage and other environmental factors---Appeal was accepted and the order in appeal as well as order-in-original were set aside by the Appellate Tribunal. 1993 PTD 206 and 2004 SCMR 456 ref. 2003 PCTLR 671 rel. JUDGMENT SAEED AKHTAR, MEMBER (TECHNICAL).---This appeal is directed against Order-in-Appeal No.206 of 2004 passed by the learned Collector of Customs, Sales Tax and Central Excise (Appeals), Faisal­abad issued vide C. No. 262/APP/MTN/ST/2003/694, dated 28-8-2004 wherein the order passed for the recovery of sales tax amounting to Rs.85,068 along with additional tax, vide Order-in-Original No.25 of 2003, dated 23-1-2003 was upheld. 2. Brief facts of the case are that it was reported to the Adjudicating Officer by the auditors of Collectorate of Customs, Sales Tax and CE, Multan that scrutiny of the sales…

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