MAPLE LEAF CEMENT FACTORY LTD., LAHORE versus COLLECTOR OF SALES TAX, FAISALABAD
Section 8 (4), 33 and 34 Tax Tax of Sales Tax General Order No. 10 1998 is not allowed The second unit was registered separately under a misunderstanding Both units were provided with a connection to the phase. The claim for adjustment of sales tax on electricity bills was a violation of Section 8 (4) of the Sales Tax Act of 1990 against the output tax of Phase I. In regards to Phase II, the second registration was sought by the department under the misconception of the law and had no significance. The Sales Tax General Order No. 10, issued under the Board of Revenue of 1998, issued the required explanation, the taxpayers approached the relevant collector to cancel the second registration and several letters / reminders were also sent to the relevant authorities. Has been absent for some time. Cancellation of Second Registration and finally Second Registration of the Registered Person Referring to the Sales Sales Tax was canceled Holiday Registered Person is right in his favor to claim adjustment of Input Tax paid in respect of Phase II unit. And the Appellate Tribunal has directed that a registered person be considered a business concern for this purpose. Adjustment to input tax, resulting in additional surcharge and non-adjustment of penalty, also eliminated fines.
