ORDER

SARDAR M. AJAZ KHAN, JUDICIAL MEMBER:--This appeal has been filed against sales tax Order-in-Appeal No.379/2022-23 dated 26-05-2023 passed by CIR(A-III), Rawalpindi. The reported facts of the case are that the appellant under reference had declared sales amounting to Rs.7.403,750/- in the Income Return filed by him for the Tax Year 2021 whereas he had not declared any sales in the Sales Tax Returns for the corresponding Tax Periods and thus sales declared in the Income Tax Return were construed to be undeclared taxable supplies made to unregistered persons allegedly involving evaded amount Sales Tax of Rs. 1,258,637/- and Further Tax of Rs.222,112/- in violation sections 3(1A),6, 22,23 and 26 of the Sales Tax Act, 1990 therefore, show-cause notice was issued for violation of the above provisions of low. The proceedings so initiated culminated in passing of the Order-in- Original No. 204/2021-22 dated 08.6.2022 whereby the charges framed through the show-cause notice were established an...