Law: Sales Tax Act, 1990

Section: 2(46)(e),33(2),45A,73,7,34

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Sales Tax Act (VII of 1990)---S. 2(46)(e)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Value of supply---Value addition-­Pesticides---Where there was sufficient reason to believe that the value of a supply had not been correctly declared in the invoice, the value determined by the Valuation Committee comprising representatives of Trade and the Sales Tax Department constituted by the Collector would be value of taxable supply---Valuation Committee on pesticides had decided a minimum value-addition of not less than 16% in addition to packing charges---Value addition of 16% (minimum) as decided by the legally constituted Valuation Committee was correctly adopted by the Adjudication Officer. (b) Sales Tax Act (VII of 1990)--- ----Ss. 73 & 7---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Certain transaction not admissible---Cash payments in bank account of supplier---input tax adjustment---Validity---Payment made into the account of the supplier by tendering cash was not in conformity with the provisions of S.73 of the Sales Tax Act, 1990---Cash receipts, were not banking instrument within the meaning of S.73 of the Sales Tax Act, 1990 and input adjustment claim in respect of those purchases were not admissible. (c) Sales Tax Act (VII of 1990)--- ----S. 34---Establishrrient of Office of Federal Tax - Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Additional Tax---Additional tax could be levied if the tax due or any part thereof had not been paid--­Additional Tax was to be calculated right up to the date on which it was paid. (d) Sales Tax Act (VII of 1990)----- ----Ss. 2(46)(e), 33(2) & 45A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Value of supply--­Value addition---Sales of goods in bulk or in retail packing--­Adjudicating Officer directed the auditor for 16% value addition in addition to the packing charges---Twenty per cent value addition was made without making investigation whether the goods were sold in bulk or in retail packing---Validity---Adjudicating Officer did not give any definite findings whether the goods were sold…

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