| Case ID |
d665c579-5cef-4ce7-9cd9-3eb8ac31c7ff |
| Body |
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| Case Number |
S.T.A. No. 1334/LB of 2001 |
| Decision Date |
Apr 05, 2002 |
| Hearing Date |
Mar 28, 2002 |
| Decision |
The appeal was partly successful as the Appellate Tribunal modified the impugned order by maintaining the sales tax amounting to Rs. 2,28,820 along with additional tax, while remitting the penalty of Rs. 11,241. The decision emphasized that the appellant was registered with the Sales Tax Department and could not claim benefits under the turnover tax scheme due to the absence of a registration application. The adjudicating officer's order was deemed balanced and consistent with the relevant legal provisions. |
| Summary |
This case revolves around the interpretation and application of the Sales Tax Act, 1990, particularly focusing on the turnover tax provisions. The appellant contested a sales tax order claiming that they should be taxed based on the actual value of the supply rather than the total project cost. The Tribunal upheld the adjudicating officer's decision to reduce the sales tax amount while acknowledging the appellant's failure to apply for turnover tax registration. This case highlights important aspects of tax law, compliance requirements, and the legal interpretations pertaining to sales tax obligations in construction contracts. Keywords such as 'Sales Tax Act', 'turnover tax', and 'tax compliance' are critical for understanding the implications of this ruling. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MIAN ABDUL QAYYUM, MEMBER (JUDICIAL),
ZAFAR-UL-MAJEED, MEMBER (TECHNICAL)
|
| Lawyers |
Hashmat Ali,
Imran Tariq, D.R.
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2003 SLD 379 = 2003 PTD 2385
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
3,
3A(2)
|