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ATTOCK REFINERY LTD., RAWALPINDI versus COMMISSIONER INLAND REVENUE, (AUDIT), L.T.U., ISLAMABAD

Section 3 FBR Letter C No 1 (2) CEB / 02 Dated 15 6 2002 Return to Central Excise Duty Revenue Division on sludge on duties assigned to the First Schedule to be imposed Not included in the budget instructions issued by. , Relying on this letter from the Central Board of Revenue's taxpayers' Superintendent of Central Excise Department advising that sludge under the PCT head in 2713 9000 is found to be irrelevant to the issue in question. Was ranked under the PCT heading. 2710 9900 Entry No. 30 of the First Schedule to the Federal Excise Act, 2005, the taxpayers' dispute that the sludge was properly classified under the PCT was created by the department without reference under 2713 9000 I was correct if the taxpayers believe the sludge was wrongly listed under PCT number 27109900, in which the entry number 30 of the Federal Schedule, Schedule I, 2005, could issue. E The taxpayer's immunity with the Federal Board of Revenue for this taxpayer was declared baseless and the imposed penalty was imposed because the letter of the superintendent confused the taxpayers and There was no deliberate default element. If the appeal is successful only to the extent of the default surcharge waiver \ r \ n \ r \ n

Related judgments — Inland, 2012

• R.J. COTTON WASTE FACTORY, FAISALABAD v. COMMISSIONER INLAND REVENUE (ZONE-III), (R.T.O.), FAISALABAD 2012 PTD 337
• FAROOQ KHALID PIPE MILLS (PVT.) LIMITED, LAHORE v. COMMISSIONER, INLAND REVENUE (APPEALS-II), LAHORE 2012 PTD 350
• WISE COMMUNICATION SYSTEMS (PVT) LTD., ISLAMABAD v. COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD 2012 PTD 359
• ZIS TEXTILE (PVT.) LTD., FAISALABAD v. COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD 2012 PTD 370
• COMMISSIONER INLAND REVENUE, ZONE-III, R.T.O., FAISALABAD v. KAMAL FABRICS, FAISALABAD 2012 PTD 453
• COMMISSIONER INLAND REVENUE, ISLAMABAD v. COMMISSIONER INLAND REVENUE, (APPEALS-I), ISLAMABAD 2012 PTD 459
• COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA v. MUHAMMAD SIDDIQUE 2012 PTD 467
• MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN v. COLLECTOR OF SALES TAX, MULTAN 2012 PTD 472

All Inland judgments of 2012 →

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