Law: Sales Tax Act, 1990

Section: 2,2(25),7,46

Sales Tax Act (VII of 1990)---Ss. 2(25), 7 & 46---Appeal to Appellate Tribunal---Input tax credit, claim for---Claim of appellant for input tax credit was held inadmissible by Additional Collector (Adjudication) on the ground that appellant was registered as wholesaler, whereas it was actually providing services of manufacturing/erecting machinery and input tax credit was claimed by appellant against purchases which were different from those shown in the output tax invoices---Said order of Additional Collector, having been upheld by Collector, appellant had filed appeal---Validity---Case of appellant/assessee was that it was an engineering concern engaged in fabrication of machinery and supply/installation thereof against contract which was duly registered with the Sales Tax Department in terms of S.2(25) of Sales Tax Act, 1990---Counsel for appellant, during the course of arguments, placed on record, copy of its application for registration wherein appellant's business activity was shown as wholesale dealer as well as manufacturer engaged in fabrication of goods whereby the registration certificate issued by the Department was for wholesaler only---Considerable merit existed in the contention of appellant that its business was duly registered with the Sales Tax Department in terms of S.2(25) of the Sales Tax Act, 1990 and that it was entitled to, input tax credit under S.7 of Sales Tax Act, 1990 regardless of the category of registration---Copy of registration application produced by the Counsel for appellant revealed that while applying for registration, appellant did indicate its principal business activities as manufacturer engaged in the business of fabrication, but the Department registered it as a wholesaler---Appellant, in circumstances could not be held responsible for said omission on the part of Department---Claim of appellant for input tax credit, which was supported by sales tax invoices, held, was in order. JUDGMENT ZAFAR UL MAJEED, MEMBER (TECHNICAL).---This appeal has been filed by Messrs A.J. Industrial Services, Johar Town, Lahore against Order-in-Appeal No.105/ST of 2006 dated 21-3-2003 passed by the Collector, Customs, Sales Tax &…

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