Law: Sales Tax Act, 1990

Section: 2,2(46)(e),33,34

(a) Sales Tax Act (VII of 1990)---Ss. 2(46)(e), 33 & 34---Value of supply---Sugar mill---Value of molasses---After considering proposal placed on record by the representative of All Pakistan Sugar Mills Association in its separate note in the report of valuation committee and average of value of four other sugar mills, Appellate Tribunal directed that sales tax should be determined at the value of Rs.450 per M.T. for the period January, 1999 to December, 1999 and the value of Rs.850 per M.T. for the period January, 2000 to December, 2000---50% of additional tax and penalty was also remitted. (b) Sales Tax Act (VII of 1990)--- ----Ss. 33 & 34---Offences and penalties---Advances---Levy of penalty for non-payment of sales tax at the time of receipt of advances---Validity---Confusion in the trade and industry was noticed regarding chargeability of the sales tax at the time of receipt of advances---Default committed by the 'appellant was not wilful---Additional tax and penalty was not recoverable---Additional tax and penalty was recoverable only in cases of wilful default---Default committed by the appellant was not wilful as nothing had been placed on record holding that the appellant had wilfully committed the default of non-payment of sales tax at the time of receipt of advances---Penalty imposed was remitted by the Appellate Tribunal and the appellant was directed to be careful in future. Maple Leaf Cement v. Federation of Pakistan 1999 PTD 3907; Civil Appeal Nos. 1288 of 2000 and 1866 of 1996 and C.A. No.1294/2001 in re: Additional Collector of Sales Tax, Lahore v. Emco Industries Ltd. ref. JUDGMENT SAEED AKHTAR MEMBER (TECHNICAL).---This appeal is directed against Order-in-Original No. 16 of 2003 passed by the learned Collector (Adjudication) Customs, Sales Tax and Central Excise, Faisalabad issued vide C. No. 79/Coll/ST/Adj/2001/4613, dated 26-6-2003 whereunder different issues raised by the special auditors were decided. 2. Brief facts of the case are that the special audit of Messrs Kashmir Sugar Mills Limited Shorkot Road, District Jhang was conducted by Messrs Revenue Advisory Services for the period June, 1999 to December, 2000 under section 32-A…

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