ORDER

Vide this Sales Tax Appeal, the assessee - appellant has assailed the order of the learned Collector, Custom, Sales Tax and Federal Excise (Appeals) Lahore Order-in-Appeal No.106/ST/2006 dated 8-4-2006.
2. Both the learned representatives appearing at the bar have been heard at great length.
3. Facts leading for disposal of the instant case are that the staff of Sales Tax on the basis of information conducted an inquiry against Messrs Levanza Furniture, 15-Sialkot Block, Fortress Stadium, Lahore Cantt. During the course of proceedings, it had been noticed that the said assessee got enrolment certificate on 6-2-2002 as turnover tax payer (Retailer) under Enrolment No.32112951. Further adhered that the concerned assessee had not made any supplies as retailer from July 2003 to June 2004 instead thereof their principal business activities during the said period were as wholesaler. During the month of March, 2003 they had supplied taxable goods valuing Rs.99,96,624 to Civil Aviation Autho...