2012 PTD 437

Case Laws / Head Notes / Paras

---Complaint against non-issuance of refund---Complainant's claim of refund of amount for the tax periods March and June, 2010, which refund arose on account of wrong deduction of input tax on purchase of stationery incorrectly described as "advertisement services" by the buyer---Application of the complainant was rejected by the department informing him that refund claim could not be admitted unless application for refund was submitted as per R.28(1) Sales Tax Rules, 2006 (S.R.O. 555(I)/2006 dated 5-6-2006)---Supplies of stationery from the complainant, having been wrongly described as 'advertisement services' by the purchaser and input tax was wrongly deducted at an excessive rate, excess amount so deducted and deposited in government treasury, needed to be refunded---Relevant document f...