Law: Sales Tax Act, 1990

Section: 7,10,73

(a) Sales Tax Act (VII of 1990)--- ----Ss.7 & 73---Determination of tax liability---Input tax---Disallowance of---Taxpayer contended that objections raised by STARR related to scrutiny for verification of input tax and was guideline for tax collectors and to enforce the provisions of law where payment of tax by the suppliers was not made or the suppliers were engaged in short payments; that payments to suppliers were made through proper banking instruments; that copies of gate passes through which the goods were received from the suppliers was also made available at the time of audit along with bank statements and the copies of the relevant crossed cheques was also produced before the adjudicating authority; and that all suppliers were regular filer of sales tax returns; and were paying the output tax which was due from them in their monthly sales tax returns---Revenue contended that one supplier from which input had been claimed was still blacklisted---Taxpayer produced copies of sales tax returns of the said suppliers ; and similarly other suppliers had also deposited the due tax; and order of blacklisting of the said unit had already been vacated by the Appellate Tribunal; and there were similar facts were with regard to other suppliers---No merit having been found in the findings of the authorities below, which were vacated by the Appellate Tribunal. (b) Sales Tax Act (VII of 1990)--- ----Ss.10 & 73---Refund of input tax---Automated refund system raised certain objections which were "Scrutiny for verification of input tax" "Abnormal Tax Profile" and MR No. and date mismatch---Taxpayer contended that compliance of the provisions of S.73 of the Sales Tax Act, 1990 was duly made and produced evidence in shape of gate passes indicating the physical receipt of the goods bank statements and copies of cheques---Audit of the supplier was carried out and output tax detected was got deposited; and Collector recommended to remove the name of the said unit from abnormal profile list---Similarly in case of another supplier, detected amount was got deposited and objection regarding scrutiny for verification of input tax was got removed as was evident from…

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