TOWN CRIER (PVT.) LTD. FAISALABAD vs The COMMISSIONER INLAND REVENUE, ZONE-I RTO, FAISALABAD Ss

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TOWN CRIER (PVT.) LTD. FAISALABAD VS The COMMISSIONER INLAND REVENUE, ZONE-I RTO, FAISALABAD Ss.11, 4 & 73---SRO No. 1125(I)/2011, dated: 31-12-2011---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Zero-rating---Scope---Appellant showed zero-rated supplies of goods to various registered persons---Cross-matching of the sales tax returns of appellant with the buyers' returns revealed that the buyers were not active taxpayers; that purchases from the appellant were not shown and that the buyers did not fall in the zero-rated sector---Appellant was ordered to pay sales tax along with default surcharge and penalty---Validity---Pre-requisite for availing benefit of zero-rating under the SRO No. 1125(I)/2011, dated: 31-12-2011, three conditions for the qualifying person to be fulfilled were (i) doing business in five major zero-rated sectors, (ii) registered under the Act as manufacturer, importer, exporter or wholesalers, (iii) appearing as an active person at ATL---All such conditions had duly been met with by the appellant---Payments had also been received through banking channel as required under S. 73 of the Sales Tax Act, 1990---Appeal was accepted and the impugned orders were set aside. Citation Name: 2023 PTD 552 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case TOWN CRIER (PVT.) LTD. FAISALABAD VS The COMMISSIONER INLAND REVENUE, ZONE-I RTO, FAISALABAD No one would suffer for the act of another and nobody could be punished for the wrong of others. Citation Name: 2023 PTD 552 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case TOWN CRIER (PVT.) LTD. FAISALABAD VS The COMMISSIONER INLAND REVENUE, ZONE-I RTO, FAISALABAD Tax cannot be levied on presumptions, assumptions, whims and conjectures for which there is no room in the fiscal statutes.

TOWN CRIER (PVT.) LTD. FAISALABAD vs The COMMISSIONER INLAND REVENUE, ZONE-I RTO, FAISALABAD Ss — 2023 PTD 552 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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