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MESSRS MASSECO versus SECRETARY, REVENUE DIVISION, KARACHI

Sales Tax Act 1990 Sections 6, 7, 3, 2 (44), 33 (2) (7), 34 and 36 CBR Circular No. 9S Dated 2 8 1997 Section RO 800 (1) / 87 SEC RO 1195 (1) / 90 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV 2000V), Section 9 and Payment Methods and Methods Storage tanks were temporarily installed for storage of chemicals for up to six months. Turns out that the tank was a sample and not for sale, the sample was rejected. And the contract was not finalized. Then after a year Tank was sold to another buyer at a price lower than the price and sales tax was paid on which the department demanded sales tax, additional tax and penalty. Was the invoice based on a sample and not for sale, regardless of taxes already paid? Under the Sales Tax Act, 1990, the sale of tank in the sense of providing taxable tax on the storage tank was not justified in charging when the storage tank was supplied and the sales tax was paid. They demanded the original cost or additional taxes and penalties because the tax was paid on the day of the sale and the delay in the decision-making process was neither relevant nor the complainant's order approved by the department. , Was declared unjust and unfounded. The Federal Tax Ombudsman recommends on an irrelevant basis that the Central Board of Revenue set aside the order passed by the Deputy Collector (Adjustment III) to collect collector sales tax to finalize the valuation based on the transaction value. Instructions should be issued to 1 of storage tank on 1999 12 when capacity f best advocate from Kakul lawyer