Law: Sales Tax Act, 1990

Section: 3,33,34

Sales Tax Act (VII of 1990)---Ss. 3, 33 & 34 Scope of tax Sale of fixed assets Sugar manufacturing business Disposal of motor vehicle, steel Burada, mud sale and sale of old vehicle tyres Taxation Validity Sale of motor vehicle, steel Burada, mud sale and sale of old vehicle tyres admittedly was riot the ordinary business of assessee/taxpayer Disposal of such assets could neither be a taxable activity nor taxable supply for the purposes of Sales Tax Act, 1990 Amount received against shortage of sugarcane and refund of amount recovered against shortage of sugar cane in 1997 98 was also not liable for payment of any sales tax Order was not sustainable and the same was set aside by the Appellate Tribunal. 2002 PTD 976 rel. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL). This appeal is directed against the sale tax Order in Original No. 1516 of 2001, dated 9 10 2001 (dispatched on 15 11 2001) passed by the learned Deputy Collector (Adjudication), Multan, whereby the appellant has been directed to pay Rs.24,.915 as sales tax alongwith additional tax calculated up to the time of deposit in accordance with section 34 of the Sales Tax Act, 1990. A penalty of Rs.4,000 has also been imposed. 2. Annexure "E" available at page 25 of the appeal file carries the details of the sale of fixed assets on the basis of which the appellant has been held to pay an amount of Rs.24,915 as sales tax. The same is reproduced as under: Particular Weight Rate Amount Amount of Sales Tax Disposal of Fixed Assets Motor Vehicle LOV 8218 Transferred to Staff Member against his advanced & profit earned. 87,571 13,136 Sub Total: 87,571 13,136 SCRAPE SALE Steel Burada 1 Truck sale to Rana Mehmood Ahmad 1 Truck 55,000 55,000 8,250 Sub Total: 55,000 8,250 MUD SALE Mud Sale to Barrat Hussain 29 Truck 150 4,350 653 Mud Sale to Hazoor Bux 09Truck 150 1,350 203 Mud Sale to Abdul Ghafoor 06 Truck 150 900 135 Mud Sale to Manzoor Ahmad 03 Truck 200 600 90 Mud Sale to Jamil Ahmad 12 Trolly 222 2,660 399 Mud Sale to Jahangir 06 Truck 500 3,000 450 Sub Total: 12,860 929 Sales of Old Vehicle Tyres SGF 7 Pajero old tyres sold To Mazhar Ali 04 Nos. 500 2,000…

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