THIS JUDGMENT PASSED BY: SHAHID MASOOD MANZAR, (CHAIRMAN):--- The titled appeal has been preferred by the registered person assailing the order dated 10.10.2018, passed by the learned Commissioner Inland Revenue, LTU, Lahore. 2. Succinct facts leading to the instant case are that physical stock taking of the registered person was carried out on 11.12.2017 under section 38 of the Sales Tax Act, 1990 wherein certain discrepancies were detected. Accordingly, a show-cause notice dated 21.12.2017 was issued by the concerned Deputy Commissioner Inland Revenue. However, the said show-cause notice was later on withdrawn in the light of certain judgments of the Hon'ble Lahore High Court. The concerned Commissioner initiated afresh proceedings and after scrutiny of stock taking carried out on 11.12.2017, observed that there was considerable difference between declared closing stocks and physical closing stocks of finished goods. These differences of stocks have been sold out by the reg...