The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs HAJVAIRY STEEL INDUSTRIES (PVT

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

The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA VS HAJVAIRY STEEL INDUSTRIES (PVT.) LTD. Ss.3(1a), (6) & 47---Sales Tax Special Procedure Rules 2007, R.58-H---Sales tax liability---Levy of further tax---Non-obstinate clause---Effect---Dispute was with regard to discharging of sales tax liability by taxpayer under the provisions of R.58-H of Sales Tax Special Procedure Rules, 2007 and it was not required to pay further tax under S.3(1a) of Sales Tax act, 1990---Validity---Provision of S.3(1a) of Sales Tax act 1990, only applied where taxable supplies were made to a person who had not obtained registration number and was in addition to subsections mentioned in S.3(1a) of Sales Tax act, 1990---Powers were conferred under S.3(6) of Sales Tax act, 1990, to Federal Government or Federal Board of Revenue to levy tax in lieu of S.3(1) of Sales Tax act, 1990 on any supplies or class of supplies or any goods or class of goods and could also specify mode, manner, or time of payment of such amount of tax--- Provision of S.71 of Sales Tax act 1990, began with non-obstinate clause and if a procedure was provided by Board of Revenue, then that procedure had to take precedence over other provisions, so provided---as such the same constituted final discharge of sales tax liability on the part of registered person---Respondent / registered person did not pay any sales tax on supply of final products produced by appellant but sales tax liability was discharged in the form of ten and half Rupees per unit of electricity consumed---appellant was not paying sales tax in terms of S.3(1) of Sales Tax act, 1990 on taxable supplies made by them---authorities could not allege that appellant was liable to payment of further tax when appellant did not pay any sales tax under either of subsections of S.3 of Sales Tax act, 1990---High Court declined to interfere in the order passed by appellate Tribunal Inland Revenue as there was no legal infirmity in orders in question---Reference was dismissed in circumstances.

The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs HAJVAIRY STEEL INDUSTRIES (PVT — 2022 PTD 1377 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Judgment text as reported

Other judgments reported in 2022 PTD