ORDER:TAUQEER ASLAM, CHAIRMAN:---.---The above titled sales tax appeal has been preferred by the registered person calling in question the Impugned Sales Tax Order-in-Appeal No.66RB/2023 dated 21.03.2023 passed by the learned Commissioner In...and Revenue (Appeals), Sargodha pertaining to Tax Periods 2014 to 2017.2. For the purpose of disposing of this titled sales tax appeal, the key facts of the case arethat appellant, being a registered person, is a contractor of crushed stones. The adjudicating officer observed that the registered person has concealed/suppressed gross sales of its supplies to the tune of Rs.32,200,000/-in its income tax returns for the Tax Years 2014 to 2017 but the same has not been declared in his sales tax returns. Consequently, it becomes a cognoscible case for the adjudicating authority that the Registered Person has committed concealment / suppression of gross sales of its supplies to the tune of Rs.32,200,000/- which resulted in short payment of sales ...
PRESENT:
TAUQEER ASLAM, CHAIRMAN AND SAJID NAZIR MALIK, MEMBER
Petitioner(s) by: N.E.M.O..
Respondent(s) by: Niaz Ahmed, D.R.
Law: Sales Tax Act, 1990
Sections: 3(1A),11(2)
Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 848