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Sections 13, 33, 34 and 46 of the Appeal Tribunal claim for appellant's claim for non-payment of sales tax on the supply of apple oil cake were sought and, after the implementation of the law, the sales tax along with additional taxes and penalties. Demand was also made. In case of non-payment of sales tax on delivery of oil cake, equivalent to 3% of sales tax was made during the period before 19 on 2000, the day on which the said item against Assisi was exempt from sales tax on delivery of charge. Was. It is alleged that the department did not present any evidence to prove that the supply in question was made before 19 6 2000 when the goods being levied were taxed. And that the whole matter of the department was based on speculation that the lawyer of the department acknowledged that the sales tax record maintained by the assessee and the corresponding receipt generated from it was related to the period after 19 6 2000. There was an exception to the supply of goods / oil cakes. Demand for taxes and additional taxes, in addition to sales taxes, was not feasible, which was left with additional taxes and penalties. jobs for fresh advocates from Daud Khel lawyer