HONDA ATLAS CARS (PAKISTAN) LIMITED vs APPELLATE TRIBUNAL, CUSTOMS, EXCISE AND SALES TAX Ss — 2021 PTD 1806 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1806 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: HONDA ATLAS CARS (PAKISTAN) LIMITED vs APPELLATE TRIBUNAL, CUSTOMS, EXCISE AND SALES TAX Ss
Subject matter: Tax & Customs

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

HONDA ATLAS CARS (PAKISTAN) LIMITED VS APPELLATE TRIBUNAL, CUSTOMS, EXCISE AND SALES TAX Ss.2 (27), 6, 33, 34 & 47---Sales tax, recovery of---Sale above retail price---Onus to prove---Roving inquiry---Scope---Appellant was a manufacturing company who was alleged to have paid short sales tax as quotations issued by dealer to some buyer was over and above the retail sale price---Validity---Initial burden and onus of proof was on authorities to bring forth cogent and reliable evidence to establish allegations contained in show-cause notice---Show-cause notice in question was based on roving and fishing inquiry which could not be countenanced---Reliance on a quotation as the only piece of evidence to serve appellant company with show-cause notice was tendentious---Retail price was the price fixed by manufacturer inclusive of all duties, charges and taxes at which any particular brand or variety of any article should be sold to general body of consumers---High Court set aside the order passed by authorities---Appeal was allowed, in circumstances.

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