| Case ID |
ffb398ab-2415-403e-a855-c788cb505d1c |
| Body |
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| Case Number |
S.T.As. Nos. 711/LB and 712/LB of 2016 |
| Decision Date |
Feb 17, 2017 |
| Hearing Date |
Feb 17, 2017 |
| Decision |
The Appellate Tribunal ruled that the taxpayer, M/s Seth Muhammad Tufail & Sons, was liable for sales tax registration based on its declared turnover. The Tribunal confirmed the appellate authority's decision, which upheld the recovery of sales tax against the taxpayer for not being registered and failing to comply with the Sales Tax Act. The Tribunal stated that a non-registered person cannot issue sales tax invoices or charge sales tax, and thus, the imposition of sales tax without a registration number was illegal. The Tribunal dismissed the departmental appeal, confirming the previous orders as they did not suffer from any gross irregularity, illegality, or infirmity. |
| Summary |
In the case of C.I.R. (Legal), R.T.O. vs. M/s Seth Muhammad Tufail & Sons, the Appellate Tribunal Inland Revenue addressed significant issues regarding the Sales Tax Act, 1990, particularly focusing on registration requirements and the issuance of sales tax invoices. The Tribunal determined that a taxpayer must be registered to issue sales tax invoices and that failing to register while being liable to do so leads to unlawful tax imposition. The Tribunal upheld the orders of the appellate authority, emphasizing that the sales tax registration process is crucial for compliance with the law. The ruling serves as a precedent for ensuring that businesses adhere to registration protocols under the Sales Tax Act, reinforcing the importance of compliance in the taxation landscape. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
C.I.R. (Legal), R.T.O., Faisalabad,
M/s Seth Muhammad Tufail & Sons, Faisalabad
|
| Judges |
QAMAR-UL-HAQ BHATTI,
MASOOD AKHTAR SHAHEEDI
|
| Lawyers |
Ali Adnan Khan,
Khubaib Ahmad
|
| Petitioners |
C.I.R. (Legal), R.T.O., Faisalabad
|
| Respondents |
M/s SETH MUHAMMAD TUFAIL & SONS, FAISALABAD
|
| Citations |
2018 SLD 391,
2018 PTD 536,
2018 PTCL 381
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Sales Tax Rules, 2006
|
| Sections |
2(25),
3,
11(3),
14,
23,
25,
46,
6
|