Law: Sales Tax Act, 1990

Section: 3,33(2)

Sales Tax Act (VII of 1990)---Ss. 3 & 33(2)---Scope of tax---Additional tax---Levy of tax on account of supply of empty P.P. bags and paper cones without charging sales tax; commission of fraud by claiming double refund; claim of excess refund on exported goods weight of which was found less than the weight declared in export documents and claim of inadmissible refund against invoices issued by fake units---Report of the committee, constituted on the direction of Collector, was submitted by the appellant, according to which the liability against the appellant worked out to Rs.18586 which was to be recovered---Appellant agreed for payment of the said amount but at the same time requested that additional tax and penalty may be remitted as the same was not wilful or deliberate---Validity---As per report submitted by the Collectorate duly signed by the representatives of both the sides, the charges levelled against the appellant were not based on facts---Only liability of Rs.18585 stood out against the appellant---Appellate Tribunal directed that the amount as agreed by the appellant should be recovered---Order of lower forum of adjudication was modified to that extent and appeal was disposed of accordingly. 2005 PTD 1920 and 2006 SCMR 626=2006 PTD 1132 ref. JUDGMENT HAFIZ MUHAMMAD ANEES, (MEMBER TECHNICAL).---This judgment disposes of Sales Tax Appeal No. STA No.497/LB/2006 filed by Messrs Shoaib and Sohail Textile Company, Faisalabad against the Order-in-Appeal No.77 of 2006, dated 16-3-2006 (dispatched on 27-4-2006) passed by the Collector (Appeals), Rawalpindi upholding the Order-in-Original No.303 of 2005 dated 28-6-2005 passed by the Deputy Collector (Adjudication), Faisalabad. 2. Precisely, the facts of the case that the staff of the Collectorate of Sales Tax and Federal Excise, Faisalabad audited the sales tax records of the appellants for the period of 7/99 to 2001 and observed during the course of audit that the appellant has committed the following irregularities/omissions:-- (i) that the registered person (the appellant) has made supplies of empty P.P. bags and paper cones without charging sales tax thereon amounting to Rs.185867 which is…

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