KHAN AND CO. MANZ KALI, KOWAR MANG, BISHAM versus DEPUTY COMMISSIONER-IR (AUDIT-IX), ZONE-III, R.T.O., PESHAWAR
Sections 3 and 65 Sales Tax Rules, 2006, R 4 Sales tax deduction The unregistered persons were supplying the coal to the applicant cement company and upon examination it was found that they had to pay the sales tax for the supply to the company. Failed and demanded a sales tax. Retained by the Commissioner (Appeals) and Appellate Tribunal Inland Revenue endorsement by the Assessing Officer, all persons listed in R4 of the Sales Tax Rules 2006, who provide taxable income for their business, are subject to the Sales Tax Act. Were responsible for enrollment under the 1990s. And mandate that the sales tax be obligated provided that the applicants cannot be denied the claim of liability for registration and thus have to pay the sales tax on the supply provided to the company, The record was silent on the fact that the applicant fell into the categories of persons responsible for enrollment under R4 of Sales Tax Rules 2006. Applicants cannot take advantage of this fact. The sales tax was not deducted from the sales tax special procedure under the Withholding Rules 2007, the High Court refused to intervene in the order passed by the Appellate Tribunal inland Revenue because it was right on the question of law as it considered that the High Court Set aside the tribunal's decision. To the extent that it did not decide whether the applicant fell into the category of person responsible for registering under R4 of Sales Tax Rules 2006, and the matter was remanded to the Tribunal for a new decision, its Response was answered accordingly
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