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APPEAL S.T.A. NO.707/LB OF 2005, DECIDED ON 12TH AUGUST, 2005. versus APPEAL S.T.A. NO.707/LB OF 2005, DECIDED ON 12TH AUGUST, 2005.

Sections 3, 13, 14, 22, 33, 34 and 46 appeal tribunal plus tax and penalty as well as sales tax payment appeal, deputy director (judiciary), additional tax and penalty to appellant plus sales Instructs you to pay the taxed amount. The order of the deputy director was upheld by the collector for the relevant period, the appellant filed an appeal against the unknown order in the appellate tribunal even though he voluntarily imposed himself under section 14 of the Sales Tax Act 1990. Has registered as such, but did not request it during the relevant period. As an import appellant, there was no import nor any business transaction, in which case the sales tax record was not required to retain the appellant under the Sales Tax Act 1990, although retail sale / purchase of some goods and cash memos. Was issued, but was not registered as a retailer and was not eligible to issue sales / tax invoices as a seller because the retailer's annual turnover was too low. urn r \ n \ r \ n circumstances r \ n \ r \ n Due to the circumstances, the payment of sales tax under the sixth schedule of the Sales Tax Act, 1990, amounted to Rs. Was exempt from online advocate from Lower Dir lawyer