Law: Sales Tax Act, 1990

Section: 36(1),10,11,22,23,26,73

(a) Sales Tax Act (VII of 1990)--- ----Ss. 36(1), 10, 11, 22, 23, 26 & 73---Sales Tax Rules, 2006---Recovery of tax not levied or short-levied or erroneously refunded---Taxpayer contended that tax liability by the detecting agency on the basis of record was created without confronting him and as such demand was raised at his back without making them party to examine the record/documents creating such huge liability---Validity---Record/ documents titled as "sales tax working for the month of July-2006 to December-2010" and "sales for July-2006 to December-2010" providing basis for creation of charge of suppression of sales appeared to be self -fabricated and self engineered---Both the documents found no place in resumption memo.---Records on the basis of which, charge of suppression of sales was created was not mentioned anywhere in resumption memo.---Fabrication of records/documents was established as both the documents contained the similar hand-writing on its face and none of other sales documents in the resumption memo. contained any such hand-writing and that is why, it could not find any place or mention in the resumption memo.---Demand of sales tax could not be created merely on the basis of any document which were altogether found missing in the very list of records resumed during the course of search from the factory premises had no legal foundation and the superstructure built thereon also remained in thin air---Infact, both the documents were never resumed from the business premises but subsequently fabricated to create the charge of suppression of sales that is how it could not find any place or mention in the resumption memo.---Resumption memo. was duly signed by all the officials and the business stakeholders and the taxpayer was constrained to disown both the documents and records as being not prepared, maintained or kept---Even otherwise, officials of Directorate of Intelligence and Investigation had erred in fabricating and engineering of such documents and records while calculating sales tax liability which was manifest of simply a case of "tax on tax and tax on duty, duty on duty and duty on tax" and such phenomena of double taxation had…

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