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Withholding of tax—Retrospective effect—Applicability—Authorities issued show cause notice to respondent company for certain discrepancies with regard to withholding of short/less amount of sales tax as withholding agent while making purchases etc. pertaining to years 2013 and 2014— Appellate Tribunal Inland Revenue held that S.11(2) of Sales Tax Act, 1990, was not applicable to respondent company—Validity—Dispute was with regard to liability of withholding agent in respect of failure to deduct and deposit sales tax on purchases made by it for a period prior to year 2016 as a withholding agent—Provisions of Finance Act, 2016, did not give any impression of its retrospective application—Liability to pay sale tax was on the person making taxabl...
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