ORDER

MIANGUL HASSAN AURANGZEB, JUDGE.---Through the present petition, the petitioners challenge the order dated 10.03.2025 passed by the Lahore High Court, whereby Sales Tax Reference No. 49 of 2024 filed by the respondent was decided in light of the ratio laid down by the Lahore High Court in Sales Tax Reference No. 12 of 2017, titled Commissioner Inland Revenue v. POF Welfare Packages, Sanjwal, Attock.2. The record reflects that on 15.11.2023, the Regional Tax Office, Rawalpindi issued a show-cause notice calling upon the respondent to explain why inadmissible input tax amounting to Rs.4,012,513/- should not be assessed and recovered under section 11(3) of the Sales Tax Act, 1990 ( the 1990 Act ), on account of alleged violations of sections 2(14), 3, 6, 7, 8(1)(ca), (d), (f), and (i), 8A, 23, 25, 26, and 73 read with 2(33A) and 2(37) of the Act ibid along with default surcharge to be calculated at the time of payment under section 34(1)(c), and a 100% penalty under serial No. 13 of the t...