Law: Sales Tax Act, 1990

Section: 3,4,7,8,11,13,33,34,34A,36

(a) Sales Tax Act (VII of 1990)--- ----Ss. 3, 7, 11 & 36---Fixed assets---Non-payment of sales tax on disposal of fixed assets---Appellant company, contended that the department's assertion regarding non-charging of sales tax on disposal of fixed assets was contrary to the facts, and the company had properly charged and deposited the sales tax---Appellant company, in support of said contention, produced copies of some sales tax invoices---Plea of Departmental Representative was that appellant could not produce any convincing evidence in support of its contention---Issue involved in the case was of factual nature, which could be resolved after reconciliation of facts and examining the documents submitted by the appellant---Matter was remanded to the department for detailed verification of sales tax as claimed to have been paid by the appellant. (b) Sales Tax Act (VII of 1990)--- ----Ss. 4 & 36---S.R.O. No.1164(I)/2007, dated 30-11-2007---Non-charging of sales tax on transportation charges---Sales tax was chargeable on value of supply and not on the value of services, which was a domain of the Provinces---If the transportation charges were added as a value of supply in the value of condensate, which was chargeable at the rate of zero percent, resultant sales tax would remain zero---Demand created by the department as upheld by appellate authority below, were ordered to be deleted by the Tribunal. (c) Sales Tax Act (VII of 1990)--- ----Ss. 3, 7, 11, 13 & 36---Charge of sales tax on service connection of gas---Scope---Activity of "providing gas connection" and "supplying of gas" were separate processes "Service charges" was a medium for supply of gas and it could not be termed as value of supply of gas---Said service charges represented activity for establishing the connection like fixation of pipeline etc., prior to actual supply of gas---Main revenue was generated from sales, which represented supply of gas to consumer---Sales tax was leviable on amount of sale---Appellant had rightly submitted that services, were not taxable---Demand raised by department was ordered to be deleted by the Tribunal. (d) Sales Tax Act (VII of 1990)--- ----Ss. 3, 7 &…

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