COLLECTOR OF SALES TAX AND CENTRAL EXCISE, PESHAWAR versus MAKK BEVERAGES (PVT.) LTD., PESHAWAR
Section 30, 36, 46 and 47 Central Excise Act (Constitution of 1944), Section 2 (28) and 36 C Central Excise Rules, 1944, R 10 Recovery of the tax reference imposed by the High Court to pay the registered unit Ordered Central Excise Rules as Central Excise Duty and Sales Taxes under R10 of 1944, Appeal as Additional Sales Tax under Section 36 of the Sales Tax Act 1990 stated that the order to be removed by the Collector (Appeal). Against this, the registered unit filed a sales tax appeal through the Appellate Tribunal, the department cited the petitioner / department's High Court case. Air was and was completely comfortable on the audit, which was the Auditor General of Pakistan Branch of the Directorate General of Revenue receipts audit. Its officers were neither sales tax officers nor were they authorized to access the premises and accounts of any registered unit under Sales Tax Rules 2005. According to the Charter of Function of the Directorate referred to in Sector 2 (28) of the Central Excise Act, 1944, whose notification was given on 17.12 1990, disclosed that the President of Pakistan received the Federal Government's receipt of the Federal Government. Was required to be audited, not the record of private business entities / industrial units licensed under the Directorate of Sales Tax / Central Excise Rules; this matter in particular was an irrational and illogical reference, and circumstances Denied
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