| Case ID |
169347b4-8b19-4117-8b35-345b91620cd4 |
| Body |
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| Case Number |
S.T.A. No.92/PB/2013 |
| Decision Date |
Oct 01, 2014 |
| Hearing Date |
Oct 01, 2014 |
| Decision |
The Appellate Tribunal held that the appellant, an unregistered person making taxable supplies of sugar, should not be charged sales tax again as it would lead to double taxation, given that sales tax had already been paid at the manufacturing stage on the value fixed by the Board. The case was remanded for recalculation of tax based on complete details of supplies for the year 2008-09, emphasizing the necessity of proper registration and compliance under the Sales Tax Act, 1990. |
| Summary |
This case revolves around the interpretation of the Sales Tax Act, 1990, specifically focusing on taxation obligations of unregistered persons engaged in the sale of sugar. The core issue addressed was whether the appellant, who was making taxable supplies but was unregistered, should be subjected to additional sales tax. The tribunal underscored that imposing sales tax on the appellant would constitute double taxation, as the tax had already been levied at the manufacturing stage. The decision also clarified the legal obligations regarding registration under the Sales Tax Act, reinforcing the importance of compliance to avoid legal repercussions. The ruling highlighted the nuances of taxation law, particularly in the context of sales tax recovery and the implications of registration status on tax liabilities. This case serves as a critical reference for understanding sales tax regulations and compliance requirements for businesses operating in the sale of goods, particularly in the food industry, such as sugar and rice. |
| Court |
Appellate Tribunal Inland Revenue, Peshawar
|
| Entities Involved |
Not available
|
| Judges |
Nazir Ahmad, Judicial Member,
Muhammad Pervaiz Alam, Accountant Member,
Muhammad Waseem Chaudhary, Judicial Member
|
| Lawyers |
Baber Nazir, Advocate,
Naseer Ahmad, DR,
Zulfiqar Ahmad, RAO
|
| Petitioners |
Naseer Ahmad
|
| Respondents |
Not available
|
| Citations |
2015 SLD 1670,
(2015) 112 TAX 125
|
| Other Citations |
Xen Shahpur Division v. Collector Sales Tax (Appeals) Collectorate of Customs, Federal Excise and Sales Tax, Faisalabad,
Seven-up Bottling Company (Pvt.) Limited v. Lahore Development Authority (L.D.A) Lahore through Managing Director,
Innovative Impex, Karachi v. Collector of Customs, Sales tax and Federal Excise (Appeals), Karachi
|
| Laws Involved |
Sales Tax Act, 1990,
Sales Tax Rules, 2006
|
| Sections |
2,
2(25),
11(3),
14,
23,
25,
25(3),
36(1),
36(2),
6
|