APPEAL CASE NO.ST.NO.799/PB OF 2002, DECIDED ON 4TH JANUARY, 2003 versus APPEAL CASE NO.ST.NO.799/PB OF 2002, DECIDED ON 4TH JANUARY, 2003
Sections 3, 3A, 33 and 34 of the Constitution of Pakistan (1973) Section R588 (I) / 98, dated 12 6 1998 Tax jurisdiction Supply of alcoholic liquor to the permissible and non-payment of retail tax to the general public Applicant's request for adjustment of such demand against Central Excise duty against tax and similar recovery with penalty was not acceptable as the Central Excise Duty and Sales Tax were two separate taxes which were respectively the item no. 44 and 49. Fourth Schedule (Constitution List, Parliament) of the Constitution of Pakistan (1973) Such duty and taxes were neither substituted nor substituted for each other despite the fact that the appellant had consumed alcohol. Central excise duty was paid on his service for delivery. (Including alcoholic liquor), he was responsible for paying sales tax on the taxable supply of alcoholic liquor during that time, demanding payment of sales tax was valid and lawful and had to happen. Such a demand was confirmed by the appellate tribunal except for penalties, which allowed it to obtain the exception that the sales phase at this stage was the earliest days to be taxed and that the appellant's delay / default was deliberate. Or was not done intentionally. Unless otherwise pointed out, this order amended the penalty waiver only by the Appellate Tribunal [2000 PTD 3765 reverse].
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