SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss — 2022 PTD 368 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 368 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss
Subject matter: Tax & Customs
Provisions referred to: S. 72B; S. 25; Sales Tax Act

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

SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.3 & 11---Sales Tax Special Procedure Rules, 2007, Rr. 58S & 58T---Sales tax---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Special procedure for payment of sales tax on specified goods---Mode, manner and rate applicable for payment of extra amount of tax---Scope---Appellant was a registered person running its business as an authorized distributor of storage batteries---Inland Revenue Officer, on selection of audit by the FBR under S.72B of the Sales Tax Act, 1990, conducted audit of appellant's sales tax records under S.25 of the Act which resulted in certain discrepancies on the basis of which a show-cause notice was issued and ultimately impugned orders were passed---Validity---Appellant was engaged in business of Storage Batteries falling at Sr. No. 7 of the Table provided in Chapter XIII of the Sales Tax Special Procedure Rules, 2007 and had to pay sales tax at the rate of 17% along with 2% extra sales tax at the time of purchases and its subsequent supplies were exempt from 'payment' of sales tax under sub-rule (5) of R.58T of the Sales Tax Special Procedure Rules, 2007---Appeal was accepted, impugned show-cause notice and consequent orders of both the authorities below being illegal and unlawful were set aside.

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