ORDER

ZAHID SIKANDAR, JUDICIAL MEMBER:--- The appellant, SNGPL, inter alia has thrown challenge against orders of the taxing as well as appellate authority whereby sales tax was held chargeable on supplies made by the appellant to SWAT area during period July 2019 to December 2022 and accordingly sales tax amount of Rs.2,944,976,216/-, Further Tax at Rs.519,701,685/- and Extra Tax at Rs. 1,895,953,036/- was ordered to be recovered from the appellant along with default surcharge and penalty of Rs.268,031,547/-.FACTS/BACKGROUND OF THE CASE:2. Messrs Sui Northern Gas Pipe Lines Ltd. (herein after referred as ‘the registered person’ is engaged in transmission and distribution of Natural Gas to domestic, commercial and industrial consumers. Upon scrutiny of sales tax returns of the registered person for period involving July 2019 :o December 2022 it revealed that the appellant is availing exemption under Sixth Schedule Table I, Sr.No. 151(a) of Sales Tax Act, 1990 contrary to the law as exemp...