HABIB CALICO WEAVING INDUSTRIES (PVT.) LTD., FAISALABAD versus COLLECTOR OF SALES TAX, FAISALABAD
Claims for payment of sales tax on Sections 3, 6, 7, 11, 22, 23, 26 and 46 in respect of Input Tax Adjustment in respect of goods destroyed by fire It has been observed that the Appellant Polypropylene Uses yarn packed in bags. And paper cones, but no sales tax records showed empty bag / paper cones. Nor was the sales tax payment shown on those sales. It was alleged that the appellant violated the provisions of Sections 3, 6, 7, 11, 22, 23 and 26 of the Sales Tax Act 1990 and along with the applicant's additional tax for input tax adjustment Paid sales are also suppressed. The goods that were destroyed by the fire were also objected to by the department, appellant was engaged in the sale and supply of textile goods, was not in the sale and supply of polypropylene bags and paper cones, appellant bags and paper. Registered persons who retained cones and bags for dispensing department could not prove that the item was returned to the appellant. The department only emptied bags and paper cones on cases. Appeal was approved on the disposal issue, it was accepted that no sales tax was received on these items. Or the stock of yarn can be had on the appellant, which was destroyed by claiming input tax penalties. The appellant, entitled to deduct the input tax deducted from the output tax for the purpose of taxable supply or rightfully claiming the input tax credit in respect of the goods damaged by fire. What was the situation, \ r \ n
