Law: Sales Tax Act, 1990

Section: 2(28),3,3(1),48(1)(a)

(a) Sales Tax Act (VII of 1990)---Ss. 2(28) & 3---Retailer---General public---Person to whom the liquor is supplied by the licence holder would fall within the description of "general public" stated in the definition of "retailer" given in S.2(28) of the Sales Tax Act, 1990. 2002 PTD 1912 fol. (b) Central Excises Act (I of 1944)--- ----S.3(1), proviso---Sales Tax Act (VII of 1990), S.3---Excise duty under the Central Excises Act, 1944 shall be levied and collected as it were tax payable under S.3 of the Sales Tax Act, 1990 and all the provisions of that Act and the Rules, notifications, orders and instructions made or issued thereunder shall, as far as may be and with necessary modification apply. (c) Sales Tax Act (VII of 1990)--- ----S.48(1)(a)---Sale Tax Refund Rules, 1998, R.10--- Recovery of arrears of tax---Officer , of the Sales Tax was empowered to deduct from the levy of sales tax any amount owed to the assessor that may be in the control of an officer of the Central Excise Department---Law itself had made provisions for adjustment of one tax against another. (d) Sales Tax Act (VII of 1990)---- ----S.48(1)(a)---Adjustment of the Central Excise Duty paid could be adjusted against the sales tax if the assessee was found to be not liable to pay the same--- Principles. 2002 PTD 1912 fol. JUDGMENT NASIR-UL-MULK, J.---New Green Hotel, through its proprietor has filed this S.A.O. under section 47 of the Sales Tax Act, 1990 against the order in Appeal No. 799/PB of 2002, dated 4-2-2003 of the Customs Central Excise and Sales Tax Appellate Tribunal, Peshawar Bench as well as the order in Original No.29 of 2002, dated 18-3-2002 passed by the Deputy Collector (Adjudication), Peshawar. 2. The appellant was issued Central Excise Licence on 6-12-1997 for the supply of liquor to valid permit holders. On 16-11-2000, the Deputy Collector (Adjudication) Peshawar issued show-cause notice to the appellant, based on the report of the Audit Officer. It was alleged that the appellant had made taxable supplies under the Sales Tax Act, 1990 read with the Retail Tax Rule 1998 for Alcoholic Beverages during the period 1-9-1998 to 15-8-1999, but failed to get it registered…

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