Law: Sales Tax Act, 1990

Section: 36,45A

(a) Sales Tax Act (VII of 1990),, Sections 36, 45A,,.. Finance Act, 2010 (XVI of 2010),,.. Notification S.R.O. No. 561(I)/94, dated 09/04/1994, 3rd proviso,, C.B.R. letter C. No. 5(4)CEJ/2000, dated 23/12/2000,, Mistake,, Rectification,,. Re-calling,,. Show-cause Notice,,. Order-in-Original,, Miscellaneous Application in the CESTAT,,. Jurisdiction of sales tax and federal excise cases transferred to ATIR,,. Certain mistakes and omissions, committed by the learned bench in the instant case,,. Grounds of limitation were not adjudged,, Issue was time barred which goes into the roots of the case,, Claim of exemption of the appellant was under third proviso. of the Notification No. S.R.O. No. 561(I)/94, dated 09/04/1994, the same was neither pleaded nor argued by the applicant before CESTAT.,, Bench of CESTAT had not considered the grounds pressed before him during the course of hearing as well as submissions in the Memorandum of Appeal at page 19 to 21 at paragraph XXVI to XXXIII,.. The Honorable Bench had also nor considered without prejudice argument of the appellant and the working of the appellant submitted where the value of inventory and related taxable input tax had been worked out,,. Bench of the Appellate Tribunal had lost the sight from the submissions at paragraph 21 to 25, paragraph XXXIV to XLVIII, it was specifically mentioned in the memorandum of appeal that disallowed input tax was utilized in the taxable activity and was part of taxable inventory comprising of cement, clinker and raw meal (manufactured wholly or partially) with the use of electricity which was happened to be the major component of production, this disallowance amounted to double taxation,, Decision of appellate tribunal contained various errors and omissions which need recalling,, Impugned order-in-original had been passed more than 2-1/2 years after the issuance of Show-cause Notice and was barred by limitation of time as contained under Section 36 of the Sales Tax Act, 1990 whereas A.R. clarified that the case was decided in 1 year, 1 month and 25 days as against the period of adjudication allowed in the statute which is 90 days and 180 days if the reasons are recorded in the…

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