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...
PRESENT:
M. Abdullah Khan Kakar, Judicial Member and Dr. Shah Khan, Accountant Member
Petitioner(s) by: Danish Ali Qazi .
Respondent(s) by: Ishfaq Ahmed, DR.
Law: Sales Tax Act, 1990
Sections: 3, 13 ,Sixth Schedule, Serial No.32
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: 2026 PTD 341