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COLLECTOR, SALES TAX AND CENTRAL EXCISE (ENFORCEMENT), KARACHI versus MESSRS SHAIKH MOHAMMAD FAREED


Appeals from the Appellate Tribunal's Sections 2 (46) (e), 33 (2) (CC) and 47 High Court order revealed that the order was actually set aside under the unclean order, under which the deputy The collector ordered that the first example be pursued under the course provided under Section 2 (46) (e), Sales Tax Act, 1990, whereby the valuation committee shall pay the cost of the goods within six weeks from the date of order. Will determine. If the problem is not resolved in the above terms, then the supply price will be treated as the price provided under section 2 (46) of the Act in the open market and accordingly the sales tax will be deducted from sports tax in addition to the additional tax. Be able to. A penalty equal to 3% of the amount in terms of Section 33 (2) (CC) of the Sales Tax Act, 1990, which was the first course adopted by the Deputy Collector, referring to the valuation of supply by the Valuation Committee. The appropriate and such course should have been investigated by the Department, instead of enforcing the collection of sales tax as contemplated in the second part of the order in the original High Court, in order to fulfill the pursuit of justice. The tribunal's order was partially set aside and directed that a valuation committee be constituted. The terms of section 2 (46) (e) of the Act and the question of sales tax and penalty imposed, if any, or otherwise will follow the Committee's report.

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