JUDGMENT

SYED MUDASSER AMEER, J.---Aggrieved of being wrongly treated as "manufacturers-cum-retailer", that too retrospectively and without any notice or due process, applicant, a bakers and sweets shop, has filed this Sales Tax Reference under section 47 of The Sales Tax Act, 1990 against Order dated 01.09.2016 passed by the learned Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad.Through contravention report No. C.No. 41/I&I/IR/Mir "A" Backers/2015 dated 04.09.2014, submitted by Audit Officer of Directorate General of Intelligence and Investigation, Inland Revenue, [hereinafter referred to as DGI&I(IR)], Peshawar, it was alleged that M/s. Mir "A" Bakers and Sweets, Abbottabad (bearing NTN No. 1316872-0), committed violations of the applicable tax laws during the period spanning July 2009 to March 2014. The core allegation pertained to the misrepresentation of their business status, wherein the entity declared itself as a retailer, whereas in fact, it was operating in the ...