Law: Sales Tax Act, 1990

Section: 11,11(2),10

Law: Sales Tax Rules, 2006

Section: 37

(a) Sales Tax Act (VII of 1990)----S.11(2)---Sales Tax Rules 2006, R.37---Sales Tax Rules, 2004---Sales Tax Rules, 2002---S.R.O. 555(I)/2006 dated 5-6-2006---Assessment of tax---Claim of refund pertaining to periods December 2005, January, February, March, April and September 2006 was found inadmissible due to Sales Tax Automated Refund Repository objection---Taxpayer contended that except refund claim for September 2006, all the other claims were much prior to introduction of electric device as Sales Tax Automated Refund Repository; and same device made applicable me": July 2006, so action of Assistant Collector, by rejecting the claim on the basis of Sales Tax Automated Refund Repository objection was ab initio void and illegal---Validity---Admittedly, except refund claim for the month of September 2006, all the other claims were not subject to scrutiny under Sales Tax Automated Refund Repository as the same was made applicable w.e.f 1st July 2006 in term of S.R.O. 555(I)/2006 dated 5-6-2006---Refund claimed for the period December, 2005, January to April 2006, should have been scrutinized under Sales Tax Refund Rules, 2002 and not under Sales Tax Automated Refund Repository system which was introduced for the first time in Sales Tax Rules, 2004. (b) Sales Tax Act (VII of 1990)--- ----S. 10---Refund of input tax---Sales Tax Automated Refund Repository objections for the period prior to 1st July 2006---Validity---Rejection of refund claims filed against invoices issued prior to 1st July 2006 on the objections pointed out by the Sales Tax Automated Refund Repository computer system was illegal and void ab initio. 2010 PTD (Trib.) 1636 and S.T.A. No. 191/LB of 2008, rel. (c) Sales Tax Act (VII of 1990)--- ----S.10---Refund of input tax---Sales Tax Automated Refund Respository system---Retrospective application---Validity---Refund claims of the taxpayer stood for the periods December, 2005, January to April, 2006, while Sales Tax Automated Refund Repository system was introduced in 1st July, 2006---Said system could not be applied retrospectively. 2010 PTD (Trib) 1636 and S.T.A. No.191/LB of 2008, dated 9-6-2008 rel. (d) Sales Tax Act (VII of 1990)---…

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