AYAN TRADING COMPANY, FAISALABAD vs COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S — 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: AYAN TRADING COMPANY, FAISALABAD vs COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S
Subject matter: Tax & Customs
Provisions referred to: S. 11---S

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

AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.11---Sales Tax Special Procedures Rules, 2007, Chap. XIII [Rr. 58S & 58T]---Special procedure for payment of extra sales tax on specified electric home appliances---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Appellant was engaged in business of Storage Batteries falling at Sr.No.7 of the Table provided in Chap. XIII of the Sales Tax Special Procedures Rules, 2007; was conducting its business as an authorized distributor and was paying 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.587 of the Chap. XIII (Special Procedure for Payment of Extra Sales Tax on Specified Good)---Appellant had paid extra tax on the items therefore, subsequent supplies made by it were exempt from 'payment' of sales tax under R.58-T(5) of the Sales Tax Special Procedures Rules, 2007, as payment of extra tax was considered as its final discharge of tax liability---Since, the appellant had duly fulfilled all prescribed requirements by discharging its sales tax liability on account of extra tax as a final discharge in terms of the Sales Tax Special Procedures Rules, 2007, as such, the appellant was not legally required to pay sales tax on supply of items---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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