GENERAL TYRE AND RUBBER CO. PAK LTD. versus DEPUTY COLLECTOR, COLLECTORATE OF CUSTOMS CENTRAL EXCISE AND SALES TAX, KARACHI
Sections 2 (12), 3 (1) (a), 3 (3), 33 (2) (CC), 34, 36 and 45 [as amended by the Finance Ordinance (XXI of 2000)] Sales Tax General Order No. 1 1998 1998, 17 6 1998 Sales tax input tax, Appellant Company's adjustment was found to be raw material from another factory which accidentally damaged its mixing machinery of the fire, appellant. The company claims that the input tax has been adjusted to pay for the factory. Notices were issued by the authorities and additional taxes and penalties, as well as sales tax receipts, were appealed before the Customs, Excise and Sales Tax Appellate Tribunal and the High Court and the authorities before the factory fire. The order issued by was justified. According to the appellant, the mixing of the given raw material was being done by his own machinery and his own staff before the company could make any adjustments in the input tax due to the use of such machinery. Did not claim and thus claimed the appellant's company on the fact. No straightforward claim for the adjustment of input tax was supported by any provision of the Sales Tax Act 1990, the deputy collector's legal jurisdiction was increased to Rs two lakh by amending section 45 of the Sales Tax Act 1990. Which was in force at the relevant time as the appellant did not supply any goods as defined in Section 2 (12) of the Sales Tax Act 1990, therefore, the authorities had to adjust the input tax claimed by the appellant. Was rightly denied, refuses to interfere with the High Court's decision, dismissed the appeal
