Case Laws / Head Notes / Paras
Tier-1 Retailer----Classification of retailers----Point of Sale (POS) software, installing of----Monitoring of sales----Petitioner/taxpayers were retailers and aggrieved of directions issued by authorities to install Point of Sale, Software for monitoring of their sales----Rules promulgated through SRO No. 470 (I)/2007, dated 09-06-2007, SRO No.494 (I)/2015, dated 30-06-2015 SRO No.1360 (I)/2018, dated 12-11-2018 and SRO No.1203(I)/2019, dated 10-10-2019 were rightly made within the four corners of its parent laws under the principle of delegated rule making authority----Tier-1 retailers had to integrate their retail outlets through computerized system for real time reposting of their sales----Federal Board of Revenue under S.40 of Federal Excise Act, 2005, was empowered to implement monit...
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