Case Laws / Head Notes / Paras
Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Further tax---Supply to END Consumer---Scope---Appellant was imposed upon a liability for its failure to pay full amount of further tax @ 2% in respect of supplies made to un-registered persons---Commissioner Inland Revenue (A) remanded the case back to the Assessing Officer for de novo consideration through order-in-appeal---Validity---Appellant had already charged and paid sales tax @ 6% in its supplies made to End-Consumers in terms of SRO No.1125(I)/2011, dated: 31-12-2011, therefore, Department had created undue sale tax liability on account of short payment of ‘further tax’ as adjudged in the impugned adjudication order---Sales made to End-Consumers were excluded for the purpose of ...
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