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APPEAL NO.231/STAB OF 2005, DECIDED ON 5TH JANUARY, 2006. versus APPEAL NO.231/STAB OF 2005, DECIDED ON 5TH JANUARY, 2006.


Sections 3, 6, 26, 36 (3) and 45 Section RO 674 (I) / 97, Dated 29 8 1997 Section RO 675 (I) / 97, Dated 29 8 1997 CBR Letter C No. 3 (2) ) / M Audit / 2002, dated 12 6 2002 CBR Letter No. 5 (10) CEJ 2000, Tax Capacity Sales tax imposed on supply of imported goods before January 1998 was directed by the Tribunal to both parties. To reconcile the final sales tax liability data by collecting sales tax on the supply of goods after 31st 1997 1997 and to allow adjustments to the input tax paid at the import stage, prepared after consultation by both parties. What was Sales tax records Appellant was obliged to pay sales tax on the supply of imported goods from 1998 to 1998 and then when exemption provided under section R66 (I) / 97 was not available from 29 8 1997 to 31 12 1997. ? Sales tax accountable at audit stage was responsible for allowing adjustments to the input tax paid at the import stage. The actual obligation of the sales tax payable by the appellant was only in addition to the additional tax such sales tax amount. And the appeal of the 3% penalty was partially allowed and only the order was modified.

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