Law: Sales Tax Act, 1990

Section: 2(25),3,11(3),14,23,25,46andSixth Schedule,Table2,EntryNo.3

Law: Sales Tax Rules, 2006

Section: 6

Sales Tax Act (VII of 1990)-- --Ss. 2(25), 3, 11(3), 14, 23, 25, 46 and Sixth Schedule, Table 2, Entry No. 3--Sales Tax Rules, 2006, R.6--Registration with the Sales Tax Department--Exemption from registration--Taxpayer, who was liable to be registered on the basis of turnover as declared in the income tax returns, having failed to get itself registered with the Sales Tax Department, was called upon to show-cause as to why sales tax could not be recovered from it under S. 11(3) of the Sales Tax Act, 1990--Explanation tendered by the taxpayer, being not satisfactory, adjudicating proceedings were initiated and orders were passed which were challenged before appellate authority which up held the same-- Taxpayer opposed departmental appeal before the Tribunal mainly on the ground that a person, who was liable to be registered, but not actually registered, could neither issue sales tax invoice under S.23 of the Sales Tax Act, 1990, nor could he charged and sales tax recovered under S.3 of the Sales Tax Act, 1990--Sales tax invoice, could be issued under S.23 of the Sales Tax Act, 1990 by the specified persons only and its subsection (2) in unequivocal terms had mandated that no person, other than a registered person or a person paying retail tax, would issue an invoice--Person not registered under Sales Tax Act, 1990 could not issue a sales tax invoice under S.23 of the said Act--If, a person was not registered, but was required or liable to be registered, R.6(3) of the Sales Tax Rules, 2006, would come into operation and concerned authority could compulsorily register such person after following the procedure prescribed thereunder--Without sales tax registration number, a person liable to be registered, could not file sales tax return, pay tax or be subject to audit under S.25 of the Sales Tax Act, 2001--Imposing sales tax by the department, without assigning compulsory sales tax registration number, would not find any support from R.6 of Sales Tax Rules, 2006, which explained and laid down the procedure for carrying out the spirit of the statute--If a 2018] CIR (Legal), RTO v. Seth Muhammad Tufail & Sons (Qamar-ul-Haq Bhatti, Judicial Member) person, could…

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