2012 PTD 478

Case Laws / Head Notes / Paras

---Taxable supply---Gross sales declared in income tax return---Levy of sales tax thereon---Onus of proof---Taxpayer contended that Article 117 of the Qanun-e-Shahadat, 1984 explicitly provided that the onus to prove that such amount of gross sales declared in the income tax returns represented taxable supplies, was on the Revenue which remained un-discharged---Revenue contended that onus to prove that the declared gross sales were not taxable supplies was on the taxpayer---Validity---Order passed by the adjudicating officer was not indicative of the fact finding inquiry from sellers and the demand had been created whimsically without any supporting evidence---Amount of sales tax was modified by the First Appellate Authority but order of reduction in sales tax did not explain on what basis...