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FAISALABAD ELECTRIC SUPPLY COMPANY LIMITED, FAISALABAD versus C.I.R. (APPEALS), FAISALABAD


Section (36 (1)) was filed on the basis of receipt of tax, levied and diminished and wrongfully returned show notices filed on the filing of the filing, suspension and blacklist supplying companies. Voters were of the view that the department was not sure of the status of the invoice. In question, the word "obliged" to indicate any fraud or deliberate theft, rather than the relevance of any substantive evidence. This notice was started without any jurisdiction under section 36 (1) of the Sales Tax Act 1990. The notice in question was filed under section 36 (2) of the Sales Tax Act 1990 The deadline can be issued and the ban will be three years, since the period for joining the showcase notice was twelve months, of which there will be a time restriction of five months. Most invoice sales tax issued within the limit period. Sales tax can only be levied on the supply of goods, but the registered person being a public limited company was also involved in some other transactions which were not taxable under the Sales Tax Act 1990. ? And that the invoices, which were taxable under the Sales Tax Act 1990, were actually issued and the registered person had the documents to prove its truth. The Validity Department cannot indicate from the showcase notice that the registered person was exposed to an act of delinquency or that the alleged theft or misconduct was denied, however, the Assessing Officer requested that himself The use of blacklisted company receipts is evidence of deliberate practice of using unacceptable invoices, the language of the showcase notice

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