JUDGMENT

ZAFAR-UL-MAJEED, MEMBER (TECHNICAL).-The facts giving rise to this appeal are that the sales tax staff of Multan audited the appellant's sales tax record for the year 2001-02 and observed that the appellant disposed of old and used plant and machinery, vehicles and scrap but did not pay sales tax amounting to Rs. 1,24,451 payable thereon. The matter was reported to the Deputy Collector (Adjudication), Multan, who decided the case vide Sales Tax Order-in-Original No.314 of 2004 dated 2-12-2003 whereby demand of aforesaid amount of sales .tax along with additional tax and a penalty equivalent to 3% of the amount of tax involved under section 33(2)(cc) of the Sales Tax Act, 1990 (hereinafter referred to as the Act) was adjudged against the appellant but recovery thereof was made subject to final decision of the Supreme Court on the issue. The appellant filed appeal against the order-in-original which was rejected vide Sales Tax Order-in-Appeal No.67 of 2005 dated 26-5-2005 on the ground t...