MUHAMMAD NOOR MESKANZAI, J. - By this order, we propose to answer the law points involved in the instant reference/application, filed under Section 196 of the Customs Act. 1969 against the order dated 3rd December, 2004 passed by the Customs, Excise and Sales Tax Appellate Tribunal, Bench-Ill, Karachi. The following questions have been proposed by the applicant for the opinion of this Court:-
(3) Bands / protective blankets / brackets for fuel tank.
(4) Cable for hood lock control
(5) Clutch Oil Tube
(6) Duct snorkel
(7) Filler neck assembly
(8) Fuel tank (metal type)
(9) Fuel tubes, main and return (metallic Type)
(10) Heat insulators
(11) Jar assembly washer
(12) Mounting system for spare wheel
(13) Neck assembly for fuel tank
(14) Pedal Assembly for accelerator and parts thereof
(15) Protector for fuel tank
(16) Radiator pipes
(17) Reserve tank for radiator
(18) Resonator for air intake system.
(19) Rods for activating door latches
(20) Rods for radiator support
(21) Seat Adjusting Track
(22) Shackles / shackle plates / pins / hangers for leaf springs
(23) Towing hook
(24) U bolt for leaf springs
(25) Vacuum tank
(B) For vehicles of sub - heading 8704.3190
(1) Air suction assembly for air cleaner
(2) Arm for gear select assembly and parts thereof
(3) Battery box / battery clamp / battery band
(4) Battery cover
(5) Brackets for brake fluid reservoir, washer tank and water reservoir tank
(6) Brackets for fuel box
(7) Brackets for mounting alternator
(8) Brackets for mounting engine / excluding bracket front mount
(9) Brackets for mounting radiator
(10) Brackets for mounting rear deck
(11) Brackets for mounting 6[steering] gear box
(12) Brackets for seat belts
(13) Brackets for suspension system
(14) Brackets sub - cleaner
(15) Brake fluid reservoir assembly and parts thereof
(16) Bush spring shackle, shackle plates, bumpers, hangers, stoppers and U bolts for leaf springs
(17) Cable assemblies for accelerator and choke
(18) Emblems
(19) Fuel pipes
(20) Fuel tank and parts thereof
(21) Hooks for lifting engine
(22) Lever set for gear shift control
(23) Nuts for wheels
(24) Pedal Brake, clutch and accelerator assemblies and parts thereof
(25) Plate cylinder block
(26) Rod / Bracket for tension assembly
(27) Rod gear shift select
(28) Spare wheel carrier and bolt assembly and parts thereof
(29) Stay / Brackets for bumpers
(30) Support set for gear shift arm
(31) Towing hook subterfuge and play to justify carriage of smuggled goods in an area, in wkich it was seized namely near Kanak Noshki Quetta Stood, where there is no generation of scrap in view. Of non- ^avaUedrility of industry there."
As recorded above, to our mind the above- referred grounds raised question of law that required determination by the learned High Court while deeding with Reference Application under Section 196 of the Customs Act, 1969.
In view thereof, we have no option but to set aside the impugned judgment data! 28.06.2008 of the High Court of Baluchistan, Quetta and remand the case for re-decision inter alia on the above grounds as well as other questions of law that may be involved in the case after granting an opportunity of hearing to the parties. Appeal accepted and disposed of as above. "
7. Besides, in view of judgment of the apex Court, the learned Standing Counsel formulated an additional law point "Whether in view of the valuation of confiscated items, the learned Single Member of Appellate Tribunal was competent to decide the matter keeping in view the provisions of Section 194-C-3(4) of the Customs Act, 1969?
Another point, though not agitated by the parties at bar, also cropped, as mentioned in para No. 2 of this judgment keeping in view the legal intricacy involved in the matter, the same also requires consideration, which reads as under:- "(ii) Whether by mere setting aside the original order, the appellate order automatically stands annulled? "
8. Since a crucial preliminary point i.e. The jurisdiction of Single Member qua valuation of the smuggled items was involved; therefore, the parties confined their arguments to the extent of jurisdiction,
9. We have heard Ch. Mumtaz Yousaf, learned Standing Counsel for appellant, whereas Mr. Ahsan Rafique Rana, Advocate represented the respondents.
Learned Standing Counsel submitted that the order passed by the Appellate Tribunal is contrary to law. It was maintained that there is an inherent defect in the impugned order i.e. Want of jurisdiction, on account of valuation. To substantiate the contention learned Standing Counsel referred to Finance Act, 2004 and stated that the jurisdiction of Single Member to Hear an appeal was/is Rs. 100,000/- (rupees one hundred thousand) whereas the valuation of the seized goods exceeds Rs. 500,000/- (rupees five hundred thousands), therefore, the Appellate Single Member of the Tribunal was not competent to have passed the impugned order.
Learned counsel for respondents controverted the arguments and submitted that in view of Section 93 of the Customs Act, appeal against the order-in-original does not lie if the valuation of the smuggled items exceeds Rs. 500,000/- (rupees five lacs only), however, the appeal filed by respondent was found competent as the valuation of the seized goods was Rs. 3,61,000/- (Rupees three lacs and sixty one thousand only). The Tribunal was competent to hear the matter.
10. We have considered the contentions put forth by both the counsel for the parties and gone through the record.
11. The point raised by the learned Standing Counsel is one that affects the very jurisdiction of the Tribunal, therefore, at first juncture, we proposed to hear the arguments qua the jurisdiction. We have given our anxious thought to the submissions made by the parties on the point of jurisdiction.
Though the appeal was filed by one of the owners of the trucks but since as per the impugned order the valuation of the smuggled items collectively exceeds Rs. 500,000/- (rupees five hundred thousands). It may be observed that the learned Single Member decided the case in the year 2004.
Till the year 2003, under Section 194-C of the Customs Act, 1969, the learned Single Member was authorized to hear the matters involving amount of "rupees one hundred thousands" but vide Act No. 1 of 2003, an amendment was made in Section 194- C, in sub-section (4) whereby the words "one hundred thousand rupees" was substituted to that of "five hundreds rupees". It would be beneficial to reproduce the amendment referred to hereinabove:- "(33) in Section 194-C in sub-section (4), for the words "one hundred thousand rupees" the words "five hundred thousands rupees "shall be substituted; In view of above legal position, we are of the considered opinion that the Tribunal did not had jurisdiction to adjudicate upon the matter but while deciding the appeal this legal position was not adhered to.
12. No doubt, now the Single Member is competent to hear an appeal involving the valuation as mentioned in the subject-matter, at the strength of amendment introduced with effect from 1st July, 2007, because there is no cavil to the legal proposition that Amendment cannot be given retrospective effect and this jurisdictional defect cannot be rectified. Reliance is placed on the judgment reported in 2008 PTD Karachi page 459 case titled as Messrs Aman & Amin Tradinz Co.
Through Proprietor v. Deputy Collector of Customs, Appraising Intelligence Branch, Karachi, relevant observations are reproduced as under:- We have considered the submissions of the learned' counsel and perused the material placed on record particularly the provision of Section J94-C(3)(4) before its amendment vide Finance Act, 2007 thereafter and noticed that the time of passing of impugned order the 9026.1020 - Dipstick/ gauge oil level for engines of motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.3225 and 8704.3190 9029.2011 - - - - Mechanical type for motor cars of heading 87.03 (not exceeding 800cc), vehicles of heading 87.11 and vehicles of sub - heading 8704.3190 9032.8910 - - - Temperature control switches for vehicles of sub - heading 8703.2115 9104.0020 - (1) For vehicles of sub-heading 8703.3223
(2) For vehicles of sub-heading 8704.2190 9401.2010 - For motor cars of heading 87.03 and vehicles of subheadings 8703.2113. 8703.2115, 8703.2193, 8703.3223, 8703.3225, 8704.2190 and 8704.3190 9401.9010 - - - Seat parts made of foam, head/arm rests and seat frames for motor cars of heading 87.03 and vehicles of sub-headings 8703.2113. 8703.2115. 8703.2193, 8703.3223, 8703.3225,8704.2190 and 8704.3190 9613.8010 - - - Lighters used with motor cars of heading 87.03 Appendix-II 4009.1110 ---Following components for vehicles of chapter 87
(1) Air cleaner hoses and water cooling system hoses (except turbo system hoses) for vehicles of sub - heading 8701.2020, 8701.2090, 8701.9040 and 8701.9060
(2) Radiator / engine cooling system hoses and air hoses for vehicles of sub - heading 8701.9020
(3) Air cleaner hoses, vacuum tank hoses and watercooling system hoses (except turbo system hoses) forvehicles of sub - headings 8702.1090 and 8702.9090
(4) Water cooling system hoses (except turbo system hoses) and air cleaner hoses for vehicles of sub - heading 8704.2219
(5) Air cleaner hoses for vehicles of sub - headings 8704.2299 and 8704.2390 4009.2110 - - - Following components for vehicles of chapter 87
(1) Air cleaner hoses and water cooling system hoses (except tufbo system hoses) for vehicles of sub - heading 8701.2020, 8701.2090, 8701,9040 and 8701.9060
(2) Radiator / engine cooling system hoses and air hoses for vehicles of sub - heading 8701.9020
(3) Air cleaner hoses, vacuum tank hoses and water cooling system hoses (except turbo system hoses) for vehicles of sub - headings 8702.1090 and 8702.9090
(4) Water cooling system hoses (except turbo system hoses) and air cleaner hoses for vehicles of sub- heading 8704.2219
(5) Air cleaner hoses for vehicles of sub - headings 8704.2299 and 8704.2390 4009.3110 - - - Following components for vehicles of chapter 87
(1) Air cleaner hoses and water cooling system hoses (except turbo system hoses) for vehicles of sub - heading 8701.2020, 8701.2090, 8701.9040 and 8701.9060 .
(2) Radiator / engine cooling system hoses and air hoses for vehicles of sub - heading 8701.9020
(3) Air cleaner hoses, vacuum tank hoses and water cooling system hoses (except turbo system hoses) for vehicles of sub - headings 8702.1090 and 8702.9090
(4) Water cooling system hoses (except turbo system hoses) and air cleaner hoses for vehicles of sub - heading 8704.2219
(5) Air cleaner hoses for vehicles of sub - headings 8704.2299 and 8704.2390 4009.4110 - - - Following components for vehicles of chapter 87
(d) Taxation- -The law requires that tax must be levied or changed in clear, unambiguous and specific terms- Tax cannot be levied on presumption or imparting something while the legislation has not provided thereon.
(Para 8)
Jr 'i/ JW- ["Taxable supplies" means "taxable goods" and not "services" which were never included in the definition of "taxable supplies". Tribunal allowed appeal].
For the Appellant: Hafiz Muhammad Idris, Advocate.
For the Respondent: Imran Shah, D.R.
Date of hearing : 22nd June, 2011.
JKRAM ULLAH GHAURI, ACCOUNTANT MEMBER - The appeal has been filed by the appellant against the Order-in-Appeal No. S-123 of 2011, dated 30.5.2011 passed by the respondent No. 2 on the following grounds:- Grounds of Appeal
(1) That both the orders of the learned Commissioner, Inland Revenue (Appeals-II), CIR(A), Islamabad as well as Deputy Commissioner, Inland Revenue, (Audit-IV) (D.B.) Large Taxpayer Unit, Islamabad are bad in law and contrary to the facts and circumstances of the case.
(2) That the learned CIR(A) was not justified in confirming the assessment order passed by the D.C.
Which is illegal and unwarranted.
(3) That the learned CIR(A),has failed to pass a speaking order and not given any cogent reasons or ground for confirmation of order of D.C. Which is highly unjustified and is against the norm of natural justice.
(4) That both the orders of the authorities below are illegal, void ah initio, without jurisdiction and is not acceptable in the eye of law.
(5) That passing of order under Sales Tax Act, 1990 in respect of Federal Excise Duty is illegal and is without jurisdiction 2013 M/s. Wise Communication Systems (Pvt.) Ltd. V.CommissionerC.L. 45 Inland Revenue, Islamabad (Ikramullah Ghauri, Accountant Member.) and confirmation of the same by the CIR(A) is not understandable.
(6) That said CIR(A) has not appreciated the arguments of the appellant that the FED is leviable upon the telecommunication services provided by the appellant as such passing of any order under the Sales Tax Act with the Sales Tax Rules is illegal and without any jurisdiction.
(7) That the appellant is providing services are taxable vide, Serial No. 2(iii) table 2 of First Schedule to Federal Excise Act, 2005 whereas the tax was charged keeping in view of the Section 8(2) of the Sales Tax Act, 1990. Which is illegal and unwarranted.
(8) That no concept of apportionate is provided in the Federal Excise Act, 2005 as such the application of the same is illegal and without jurisdiction.
(9) That the Section 6 of the Federal Excise Act, 2005 applied only to supplies of goods and not services as such the levy of tax on services of appellant is illegal.
(10) That as per Section 2(41) of the Sales Tax Act, 1990 the word services was not added and even uptill today the services are not taxable, so the order'is without jurisdiction and is void ab initio.
(11) That the Rule 25(3) of the Sales Tax Rules, 2005 and 2006 only deals with taxable and exempt supplies and has -no concern whatsoever with the services as such application of same in case of the appellant is illegal.
(12) That the order under appeal was passed within three and a half months and huge liability was created without appreciating the facts and legal aspect of the case, as such the order is not acceptable in the eyes of law.
(13) That the charge of tax, default surcharge and penalty is illegal and un-warranted accordingly the confirmation of CIR(A) is illegal.
(14) Without prejudice to the above if at all the services of appellant are taxable due to the amendment in the Section 8(1) of Sales Tax Act, 1990 then only tax can be charged w.e.f. 1.7.2008 onward in which the share was passed on the PTA to be excluded.
(15) That the impugned assessm ent order raised demand on the basis of S.R.O. 648(I)/2005. Dated 1.7.2005 and S.R.O. - For vehicles of. Sub-heading 8701.9020 - - - Hydraulic lift assembly / lift body (other than electronically controlled) for agricultural tractors of sub heading 8701.9020 - - - Cock for fuel tank for agricultural tractors of sub -heading 8701.9020 ----- Following components for agricultural tractors of sub- heading 8701.9020
(1) Cam shafts (for three cylinder engines only)
(2) Counter shaft-
(3) Crown wheel and pinion
(4) Main shaft
(5) Pinion constant mesh
(6) Pinion counter shaft (3rd)
(7) Pinion counter shaft (high)
(8) Pinion differential
(9) Pinion intermediate
(10) Pinion main drive shaft (upto 80 HP)
(11) Pinion main shaft inter
(12) Pinion PTO ground speed / PTO input
(13) PTO shaft assembly
(14) Shaft for driven gear
(15) Shaft for driving wheel
(16) Shaft for hydraulic lift mechanism
(17) Shaft for PTO Clutch
(18) Shaft for PTO drive (1 9)Shaft for PTO drive gear (20) Shaft for rear drive (upto 80 HP) - - Following components for agricultural tractors of sub- head mg 8701.9020 [1]
(2) Carrier, rear axle assembly and parts thereof
(3) Drive gears PTO
(4) Fly wheel rings
(5) Gear 3rd / Gear drive 3rd and reverse
(6) Gear assembly and gears driven 3rd
(7) Gear assembly and gears driven 4th
(8) Gear constant mesh / Gear drive 4th
(9) Gear drive 1st and 2nd
(10) Gear drive Reverse, 1st and 2nd
(11) Gear driven 2nd
(12) Gear for hydraulic pump drive (for tractors upto 55HP)
(13) Gear ground speed for PTO / Driven Gear for PTO
(14) Gear lubricating oil, (for tractors upto 80 HP)
(15) Gear main shaft inter and high (1 6)Gear main shaft low / Gear driven 1st
(17) Gear PTO constant mesh / Drive gear PTO
(18) Gear PTO driven (for tractors upto 55 HP)
(19) Gears reverse cluster / gear driven reverse
(20) Intermediate gear (for tractors upto 55 HP)
(21) Planetary gear (for tractors upto 55 HP)
(22) Side gears / differential gears
(23) Timing gears (for three cylinder engines only) - - - (1) Fly wheels (without built-in gear ring) for vehicles of sub-headings 8701.2020, 8701.2090, 8701.9020, 8701.9040, 8701.9060, 8702.1090, 8704.2219, 8704.2299 and 8704.2390
(2) Fan pulley for vehicles of sub-heading 8701.2020, 8701.2090, 8701.9040, 8701.9060, 8702.1090, 8704.2299 and 8704.2390
(3) Pulleys for crank shaft, alternator and water pump for agricultural tractors of sub - heading hierarchy of this country. In fact it is not even an administrative authority in the revenue department. F.B.R. Instructions are bindings on its subordinates while opinion of Law Ministry is not binding on the. Officers of the revenue department." '
The upshot of the above discussion is obvious that we have decided two main issues one that in the upper part of our order whether the law amended in 2001 would take effect from the explanation of F.B.R. Dated 24.12.2004 or from the date of its promulgation. Both the questions were answered in favour of the tax-payer and against the revenue department.
5(b) SERVICES ARE OUTSIDE THE SCOPE OF APPORTIONMENT OF SALES TAX RULES. 2006 READ WITH SUB-SECTION (2) OF SECTION 8 OF THE SALES TAX ACT. 1990.
The second legal objection raised by the appellant was that "services" are ousted from the purview of apportionment of "taxable supplies" and "non- taxable supplies". The appellant contended that in terms of sub-section (2) of Section 8 of the Sales Tax Act, 1990 the facility of apportionment of tax is available only with respect to "taxable" arid "non-taxable supplies". The definition of "taxable supplies" as contained in sub-section (2) of Section 41 of the Sales Tax Act, 1990 is as under:- "2(41) ..... "taxable supplies"-means a supply of taxable goods made by an importer, manufacturer, wholesaler (including dealer), distributor or retailer other than a supply of gqods which is exempt under Section 13 of the Sales Tax Act, 1990 and includes a supply of goods chargeable to tax at the rate of zero percent under Section 4 of the Act ibid."
(ii) Similarly, it is imperative to reproduce Sections 8(1) and (2) of the Sales Tax Act, 1990 regulating the scheme of apportionment of tax as under:-
(1) Notwithstanding anything contained in this Act, a registered person shall not be entitled to re- claim or deduct input tax paid on:
(a) the goods or Services used or to be used for any purpose other than for taxable supplies made or to be made by him.
(b) any other goods or services which the Federal Government by a notification in the official Gazette specify.
(c) the goods under sub-section (5) of Section 3.
2013 M/s. Wise Communication Systems (Pvt.) Ltd. V.CommissionerC.L. 49 Inland Revenue, Islamabad (Ikramullah Ghauri, Accountant Member.)
(ca) the goods or services in respect of which sales tax has not been deposited in the Government treasury by the respective supplier.
(d) fake invoices; and
(e) purchases made by such registered person, in case he fails to furnish the information required by the Board through a notification issued under sub-section (5) of Section 26.
(2) If a registered person deals in taxable and non-taxable supplies he can reclaim only such proportion of the input tax as is attributabje to taxable supplies in such manner as may be specified by the Board.
(iii) In view of the above clauses (a), (b) and (ca) of sub-section
(1) of Section 8 did not include "services" and, therefore, the said section does not apply to the case of the appellant. It is equally important to refer that definition of taxable supplies reproduced above only deals with the supply of "goods" and not "services". Hence the orders of the respondent are violative of law needs to be set aside.
6(a) ARGUMENTS OF THE D.R./L.A. ON LAW POINT NO. 5(a).
The D.R./L.A. While arguing his case fully supported the orders passed by the respondents. In rebuttal of the above contention of the appellant the D.R./L.A. Argued that scheme for payment of Federal Excise Duty on telecommunication services of P.C.T. Heading No. 9812-0000 (levied and collected on sales tax mode) was introduced through Finance Act, 2005 vide S.R.O. 550(I)/2006, dated 5.6.2006 and apportionment of input tax were promulgated under Chapter IV of Sales Tax Rules, 2006 issued vide S.R.O. 648(I)/2005, dated 1.7.2005. Similarly, Section 7 of the Federal Excise Act, 2005 provides application of provision of Sales Tax Act, 1990 relating to excisable goods and services. "Excisable goods" are specified in second schedule to the Federal Excise Act, 2005 and "excisable services" are notified under S.R.O. 550(I)/2006, dated 5.6.2006. The apportionment of input tax rules were framed under Chapter-IV, Rule 25(3) of Sales Tax Rules, 2006 and Section 6 of the Federal Excise Act, 2005 and Section 8(2) of the Sales Tax Act, 1990 regulates adjustment of input tax to that extent which is attributable to output tax. The D.R./L.A. Contended that as per record the appellant has deliberately claimed input adjustment without apportionment towards both taxable and non-taxable supplies that resulted into short payment of sales tax of Rs.
9,04,33,799/- as rightly held by the respondents.
6(b) ARGUMENTS OF THE D.R./L.A. ON LAW POINT NO. 5fbL 8708.2911 .... (A) Following components for vehicles of sub-heading 8701.2020, 8701.2090, 8701.9040 and 8701.9060
(1) Battery carrier assembly and parts thereof
(2) Cabin tilt stay stopper assembly
(3) Cross members for frame
(4) Floor mat assembly set
(5) Foot steps for cabin entry
(6) For 4x2 vehicles: Brackets for shock absorber mounting; Brackets for mounting engine (casting and sheet metal type) ; Brackets for exhaust pipe; Brackets / support for air and vacuum tank ; Brackets for mounting pedal set; Brackets assembly for leaf spring assembly (casting) ; Brackets for air cleaner
(7) Frame assembly
(8) Gussets / stiffeners for frame
(9) Licence plate assembly and parts thereof
(10) Long members for frame (4x2 vehicles only)
(11) Mounting support for spare wheel carrier
(12) Rear body trim
(13) Rear member assembly for cabin mounting
(14) Shroud for fan
(15) Sun visor
(B) Following components for agricultural tractors of sub - heading 8701.9020
(1) Battery box assembly and parts thereof
(2) Body shield / guard PTO
(3) Cowl radiator assembly and parts thereof
(4) Fan shroud assembly and parts thereof
(5) Fender assemblies and parts thereof
(6) Filler neck for lubricating oil
(7) Flaps for front hood
(8) Foot rest
(9) Foot step / foot board assemblies and parts there of
(10) Grill assembly / hood cowling assembly and parts thereof
(11) Guard / protector for PTO
(12) Heat shields
(13) Hood assembly and parts thereof
(14) Instrument panels
(15) Seat support assembly and parts thereof
(16) Side channels
(17) Side grill
(18) Support for front throttle
(19) Warning indicator housing - - - Following components for vehicles of sub - headings 8702.1090 and 8702.9090
(1) Battery carrier assembly and parts thereof
(2) Cross members for frame
(3) Engine hood and parts thereof
(4) Floor assembly and parts thereof
(5) Frame assembly
(6) Gussets / stiffeners for frame
(7) Licence plate assembly
(8) Long members for frame (for buses exceeding seating capacity for 35 persons)
(9) Outrigger and meter penal for installing instruments (sheet metal)
(10) Roof assembly and parts thereof
(11) Shroud for fan
(12) Side body assembly and parts thereof ----- (A) Following components for vehicles of sub - heading 8704 2219
(25) Determination of input tax. - (1) Input tax paid on raw materials relating wholly to the taxable supplies shall be admissible under the law.
(2) Input tax paid on raw materials relating wholly to exempt supplies shall not be admissible.
(3) The amount of input tax incurred for making both exempt and taxable supplies shall be apportioned according to the following formula, namely:- Residual Input Tax CreditValue of taxable supplies X Residual Input Tax On taxable supplies =(Value of taxable + exempt supplies).
(iii) From bare perusal of above it is ascertained that the intent of the legislature is very clear and supports the contention of the appellant that it deal only with "taxable supplies" and "exempt supplies" and "services" had never been included in the above provisions of law. Now we turn to examine "taxable supply". Sub-section (2) of Section 41 of the Sales Tax Act, 1990 is reproduced.
"2(41) .... "taxable supplies" means a supply of "taxable goods" made by an importer, manufacturer, wholesaler (including dealer), distributor or retailer other than a supply of goods which is exempt under Section 13 of the Sales Tax Act, 1990 and includes a supply of goods chargeable to tax at the rate of zero percent under Section 4 of the Act ibid."
(iv) 'Taxable,- supplies" means "taxable goods" and not "services" which were never included in the definition of "taxable supplies". The law requires that tax must be levied or charged in clear, unambiguous or importing something which the legislature has not provided therein. In view of the above clear provisions of law we are not persuaded with the arguments of the learned D.R./L.A. The contention of the appellant that the services rendered by a tax-payer in relation to telecommunication services of PCT Heading 9812.0000 are outside of the scope of Rule 25(3) of the Sales Tax Rules, 2006 is valid. The appellant has rightly taken benefit of such legal lacuna and escaped from payment of due tax because apportionment of tax is contingent upon the taxable supplies of "goods" and not "services". We, therefore, set aside the orders passed by both the adjudicatory and first appellate authorities being inconsistent with law.
2013 M/s. R.J. Cotton Waste Factory V. Commissioner Inland C.L. 53 Revenue, (Zone-II) RTO (M.A. Javed Shaftin, Judicial Member.)
9. Thus the appeal succeeds. Other grounds on facts and merits do not need to be discussed.
10. This order consists of 8 pages which each bears my signature and seal.