Appellate Tribunal Inland Revenue
2026
THLN 3757
2026 PTD 341
Laws Cited
Sales Tax Act, 1990
Sections
3, 13 ,Sixth Schedule, Serial No.32

Messrs WAQAS PRINTERS AND PUBLISHERS, PESHAWAR

VS

COMMISSIONER INLAND REVENUE, (UNIT-21-PESHAWAR ZONE), RTO, PESHAWAR

Petitioner(s) by: Danish Ali Qazi
Respondent(s) by: Ishfaq Ahmed, DR
Present: M. Abdullah Khan Kakar, Judicial Member and Dr. Shah Khan, Accountant Member
ORDER

The above titled appeal has been filed by the appellant registered person against the appellate Order, in-Appeal No.259/2018, dated 23.04.2018 passed by Learned Commissioner Inland Revenue (Appeals) Peshawar, whereby appeal was partially accepted.Briefly stated facts of the case are that during the scrutiny of monthly withholding sales tax statement cum computerized payment receipts, it was revealed to the Assessing Officer, that the appellant registered person have made supplies of taxable goods to the-withholding agent i.e. Chairman Khyber Pakhtunkhwa Text Book Board and other Government departments, who deducted/charged an amount of Rs.1,095.329/- being 1/5th sales tax amount from the total amount of tax charged on the net value of supply at Rs.32,215,589/- as per rule 2(2) of Sales Tax Special Procedure (Withholding) Rules, 2007 notified vide SRO.660(I)/2007 dated 30.06.2007, but the appellant registered person failed to deposit the rest of 4/5th amount of sales tax at Rs.4,381,316...