Law: Sales Tax Act, 1990

Section: 36,36,7,33(13),73

Sales Tax Act (VII of 1990)---Ss. 36, 7, 33(13) & 73---Recovery of tax not levied or short levied or erroneously refunded---Limitation---Income from production and sale of electricity---Credit of input tax claimed by the registered person was disallowed on account of capacity purchase price---Taxpayer contended that case was decided on the facts which were not confronted through show-cause notice and order of Assessing Officer was beyond the show-cause notice and was not maintainable; that show cause notices were issued on the basis of income tax record which was not permissible under the law; that order had been passed for July, 2008 to June, 2009 and July, 2009 to June, 2010 whereas in the show-cause notices tax years 2009 and 2010 were confronted; that liability had been determined on the ground that taxpayer had not enjoyed exemption on account of capacity purchase price; and that if the contention of the department was accepted then it would be a case of misconstruction/error falling under S.36(2) of the Sales Tax Act, 1990 which had not been invoked and order was not maintainable in the eye of law which was liable to be cancelled---Revenue contended that input tax had rightly been disallowed and exemption claimed on account of capacity purchase price had rightly been disallowed as registered person could not substantiate his claim---Validity---Contentions made by the taxpayer were forceful---Orders-in-original were passed beyond the show-cause notice and beyond the pecuniary jurisdiction which were without jurisdiction and were set aside by the Appellate Tribunal. 1987 SCMR 1840; 2010 PTD 451; 2011 PTD 1883; 2011 PTD 2538; 2012 PTD (Trib.) 105; S.T.A. No 849/LB/2011 dated 9-4-2012; S.T.A. No. 530/LB of 2011; S.T.A. No. 578/LB/2011; 2011 PTD 467, 2011 PTD (Trib.) 1943; S.T.A. No 42/LB/2011 dated 4-5-2012; S.T.A. No 55/LB/2012 dated 6-4-2012; S.T.A. No 823/LB of 2011 dated 8-6-2012; 2009 PTD (Trib.) 1069 and 2010 PTD (Trib.) 1174 ref. ORDER These titled appeals have been filed by the registered person against the Order-in-Appeals Nos. 636 and 637 of 2012 dated 28-3-2012 and Nos. 229 and 230 of 2011/540, 541 dated 16-1-2012 passed by the learned…

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