Law: Sales Tax Act, 1990

Section: 13,13(1),SixthSched

(a) Sales Tax Act (VII of 1990)---S.13(1) & Sixth Sched.---S.R.O. No.655(I)/2007---Exemption---Cement Blocks---Girders, slabs and boundary wall---Cement blocks appearing at S.No.35 of the Sixth Schedule to the Sales Tax Act, 1990 were exempt from the levy of sales tax---Building Blocks of cement falling under heading 6810.1100 and Building Blocks of cement including ready mix concrete blocks were exempt from sales tax---Special Excise Duty was also not applicable vide S.No.32 of the Table of S.R.O. No.655(I)/2007---Department alleged after issuance of show cause notice that the taxpayers were manufacturing girders, slabs and boundary wall columns of different sizes---Heading No.6810.1100 showed that those articles which were used in the erection of building fell under heading 6810.1100 and articles falling under heading 6810.9100 were used after the erection of building---Girders slabs and boundary wall columns were used in the erection of building---Girders, slabs, boundary wall columns etc. were building blocks out of which building was erected and correctly fell under heading 6810.1100 and were exempt from sales tax and special excise duty. Collins Concise Dictionary of the English Language and Chambers Combined Dictionary Thesaurus ref. (b) Sales Tax Act (VII of 1990)--- ----S.11---Assessment of tax---Show cause notice---Pre-casting goods---Manufacturing of girders, slabs and boundary walls---Taxpayer contended that show cause notice had alleged as having supplied pre-casting goods but later on the Department changed their stance and alleged that the taxpayer supplied girders, beams and building wall columns; and Adjudicating Authority went beyond the scope of the show cause notice and that Department did not restrict the specific allegation stated in the show cause notice rather took a new stand which was not incorporated in the show cause notice which was not lawful---Validity---Order-in-original was passed on the ground, which was not mentioned in the show cause notice and thus was illegal and void. 1987 SCMR 1840 rel. (c) Sales Tax Act (VII of 1990)--- ----Ss.11 & 22---Assessment of tax---Concealment of purchases and sales---Record was taken…

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