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Appellate Tribunal Inland Revenue 2012 Sales Tax Act (VII of 1990)--- Ss. 21, 2(46), 3, 6, 23, 26, 33 & 34--- Special Procedure for Ginning Industry Rules, 1996, Rr. 5(5) & 6(5)

2012 PTD 82

De-registration, blacklisting and suspension of registration
Messrs CHEEMA COTTON FACTORY, BUREWALA
Appellant
VS
C.I.R. (LEGAL DIVISION) R.T.O., MULTAN
Respondent

Case Laws / Head Notes / Paras

---De-registration, blacklisting and suspension of registration---Recovery of sales tax along with additional tax on the ground that registered person had supplied bales of cotton lint to different defaulting units---Registered person contended that supply of cotton lint was made in the years 2002/2003 whereas said units were blacklisted in 2004 and principal amount of tax on supplies had already been paid by the buyers---First Appellate Authority found that ginners were required not to deliver the cotton lint to blacklisted spinners unless they had paid the sales tax outstanding against them; however, directed to exclude the amount of principal tax and additional tax, if any, already paid by the spinners or registered person from the adjudged and recoverable amounts of tax along with addi...