Law: Sales Tax Act, 1990

Section: 46,3,4,6,7,8A,26,11(2),36(1),34,33(5)

[Sales Tax Act (VII of 1990)]......Sections 46, 3, 4, 6, 7, 8A, 26, 11(2), 36(1), 34, 33(5),.. S.R.O. No. 863(I)/2007, dated 24/08/2007,.. Order-in-Appeal,.. Audit,.. During audit proceedings, it was observed that the appellant for the period from October, 2008 to September, 2009 purchased tetra pack more than the quantity provisionally allowed by the Collector, thus he violated the provisions of Sections 3, 4 read with S.R.O. No.863(I)/2007, dated 24/08/2007, 6, 7, 8A and 26 of the Sales Tax Act, 1990. Show-cause Notice,.. Show-cause Notice was issued for recovery of sales tax of amounting to Rs. 86,15,235/- on purchase of excess quantity of tetra pack under Section 11(2) and 36(1) along with default surcharge under Section 34 and that the registered person was liable to be penalized under Section 33(5) of the Sales Tax Act, 1990,.. Reply,.. Order-in-Original,.. Appeal before CIR(A), who, maintained the order of the Assistant Commissioner,. Mala-fide,.. Jurisdiction,.. Learned Tribunal noted that the Federal Government had declared zero percent rate of Sales Tax on the purchase of raw material, sub-components, components, sub assemblies, and assemblies imported or purchased locally for the manufacturing of milk vide S.R.O. No. 863(I)/2007, dated 24/08/2007 as amended upto 10/03/2009,.. It was clearly indicated by S.R.O. No. 863(I)/2007, dated 24.08.2007 that, without physical verification, the Collector shall accept the declaration of input/output ratio of the applicant manufacturer if the declared input/output ratio and the raw material requirements are in accordance with the pattern of consumption of raw material by the applicant manufacturer or the prevailing industry average,.. If the Collector is dissatisfied with the declared input/ output ratio, he may make a reference to the IOCO for final determination and allow six months provisional quantity,.. Final approval for issuance of zero rated purchases or imports shall be granted by the Collector, for annual quantitative entitlement of input on receipt of the report from IOCO,.. If the report from IOCO is not received within four months, another six months quantity shall be allowed provisionally,.. It was…

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