Law: Sales Tax Act, 1990

Section: 2(25),3,14,33(14),65(b)

Sales Tax Act (VII of 1990)--- ----Ss. 2(25), 3, 14, 33 (14) & 65(b)---Registration---Amount of sales tax prior to registration, charging of---Scope---Contention of the appellant / taxpayer was that the sales tax could not be charged for the period in which the taxpayer was not registered---Validity---Expression "registered person" appearing in Cl. (b) of S. 65 of the Sales Act, 1990, included the person liable to register as provided in S.2(25) of the Act, 1990---Had there been no need of charging / paying / recovery of sales tax prior to registration, the Legislature should not have prescribed a mechanism for granting exemption in case the person liable to register had failed to collect tax because of inadvertence or some general practice in the relevant sector of economy or a particular area---Legislature never intended to enact that legitimate amount of sales tax pertaining to the tax period prior to actual registration was not recoverable from a person who was liable to register and had been treated by the law as registered person by fiction of law---Appellant / taxpayer had not denied the factum of doing business as wholesaler/ retailer and making taxable supplies---Taxpayer had also not denied purchases of sugar, in the matter-in-hand, from the Sugar Mill as un-registered buyer as confronted in the Show Cause Notice ,rather only claimed to be un-registered person during the alleged period and pleaded the matter mainly on legal premise---Contention of the appellant / taxpayer was misconceived as sales tax could be charged for period prior to compulsory or voluntary registration subject to limitation---Both the authorities below had rightly charged and upheld sales tax demand---Appeal filed by the taxpayer was dismissed, in circumstances. Messrs SK Steel's case 2019 PTD 1493 ref. ORDER ZAHID SIKANDAR, JUDICIAL MEMBER.----The appellant is aggrieved by the assessment order of the taxing authority and the appellate order thereto whereby the appellant was held liable to pay sales tax amounting to Rs.2,546,438/- along with default surcharge of Rs.305,572/- and penalty of Rs.127,321/-. 2. The appellant is engaged in the business of sugar and other karyana…

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