Law: Sales Tax Act, 1990

Section: 8B(2),8B(3),66

Sales Tax Act (VII of 1990)-- --Ss.8B(2), 8B(3) & 66--Refund to be claimed within one year-- Adjustable input tax--Scope--Taxpayer had claimed an excess in input tax and Department had disallowed claim for period under consideration for purpose of input adjustment or refund subject to its allowance in terms of Ss.8B(2) & 8B(3) of Sales Tax Act, 1990-- Section 8B of Sales Tax Act, 1990 did not create any further charges and it not only ensured minimum value addition but also restricted claimed input with its corollaries like adjustment or refund either temporarily during the year/period or permanently--Provisions of S.8B of Sales Tax Act, 1990 authorized Department to restrict excessive input and placed taxpayer under obligation to claim it subsequently subject to fulfillment of legal requirements--In the present case then was no evidence of any effort on part of taxpayer in terms of S. 66 of Sales Tax Act, 1990--Appeal of Department was dismissed. ORDER The above captioned appeal has been filed by the appellant/ department against the order in Appeal No. STA/67/LTU/2012, dated 15.05.2012 passed by the Commissioner Inland Revenue (Appeals-I), Karachi on the following grounds:-- "..2 That Commissioner IR (Appeals-I) Karachi, passed impugned order No. STA/67/LTU/2012 dated 15.05.2012, without taking into consideration and incorporating the view points and affording proper opportunity of hearing. 3. That the department made out case of excess adjustment of input tax Rs. 11,035,206/- for violation of sections 8B, 3(1), 22(1)(e), 23 and 26 of the Sales Tax Act, 1990. The wrongly adjusted input tax was rightly declared inadmissible and ordered to be recovered by the assessing officer vide order No. 03/92/ 2012 dated 08.03.2012. 4. That the respondent No.02 has claimed adjusted input tax disregarding the provisions of Section 8B of the Sales Tax Act, 1990. Under section 8B ibid a registered person is entitled to claim/adjust input tax against the output tax to the extent of ninety percent of output tax, subsection (1) of Section 8B of the Sales Tax Act, 1990, is reproduced here for ready reference: 8B, Adjustable input tax.--(1) Notwithstanding anything…

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