Appellate Tribunal Inland Revenue
2003
THLN 4708
2003 PTD 1215 | 2003 PTCL 705
Laws Cited
Sales Tax Act, 1990 | Customs Act, 1969
Sections
7, 33, 34, 36, 7(1), 6(1) | 27, 205, 108

VS

Petitioner(s) by: Muhammad Naeem Qazi, A.K. Masud Kiyani, Qazi Waheed-ud-Din, Syed Nawab and Mr. Altaf
Respondent(s) by: Ishtiaq Ahmad, Law Officer of the Collectorate, Al Haj Gul, D.R., Hussain Muhammad, Senior Auditor and Alam Zaib Khan, Senior Auditor
Present: RAJ MUHAMMAD KHAN, MEMBER (JUDICIAL) AND S. M. KAZIMI, MEMBER (TECHNICAL)
JUDGMENT

S. M. KAZIMI, MEMBER (TECHNICAL). ---This judgment disposes of the appeal filed by Messrs Muhammad Ali Industries (Pvt.) Ltd., against the Order-in-Original No.25 of 2001, dated 13-3-2000 (dispatched on 29-5-2001) passed by the learned Deputy Collector (Adjudication), Peshawar.2. Briefly, the facts of the case are that during the audit of record of Messrs Muhammad Ali Industries (Pvt.) Ltd., it was observed that (a) the said registered person had adjusted inadmissible input tax amounting to Rs. 1,325,752 vide ex-bond Bill of Entry No. 747/28/MA/98, dated 3-12-1998 in the month of 6/99 while the said raw material had burnt in a fire incident in the Customs bonded warehouse of the said registered person on 4-12-1998 and, therefore, the raw material of the said bill of entry was not used for consumption in the manufacture of taxable goods; (b) the said registered person also committed breach of the provisions of section 7 of the Sales Tax Act, 1990, by adjusting the input tax (paid agains...

2003 THLN 4708
Appellate Tribunal Inland Revenue
(2003 PTD 1215 | 2003 PTCL 705)

PRESENT:
RAJ MUHAMMAD KHAN, MEMBER (JUDICIAL) AND S. M. KAZIMI, MEMBER (TECHNICAL)

Petitioner(s) by: Muhammad Naeem Qazi, A.K. Masud Kiyani, Qazi Waheed-ud-Din, Syed Nawab and Mr. Altaf.

Respondent(s) by: Ishtiaq Ahmad, Law Officer of the Collectorate, Al Haj Gul, D.R., Hussain Muhammad, Senior Auditor and Alam Zaib Khan, Senior Auditor.

Law: Sales Tax Act, 1990
Sections: 7, 33, 34, 36, 7(1), 6(1)

Law: Customs Act, 1969
Sections: 27, 205, 108

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: 2003 PTD 1215 | 2003 PTCL 705