Law: Sales Tax Act, 1990

Section: 7

(a) Sales Tax Act (VII of 1990)---S.7---Determination of tax liability---Adjustment of input tax on gas bills---Disallowance of---Validity---Certificate had been issued by the competent authority about the gas bills indicating the amount of input tax as claimed by the registered person---Input adjustment claimed by the registered person had been found correct in view of gas bills---Disallowance of claim by the department was unjustified---Department was directed to allow adjustment of input tax as per claim of the registered person. (b) Federal Excise Act (VII of 2005)--- ----S.3---Duties specified in the First Schedule to be levied---Beat sugar manufactured prior to July, 2007--Levy of special federal excise duty @ 1%---Validity-On examination of monthly performance statement, it had been seen that for the period ending on June, 2007 the quantity 413 MT sugar beat had been declared which as per contention of the taxpayer was not raw sugar, but beat sugar manufactured prior to July, 2007---Statement of the period, starting from 24-11-2007 and ending on 11-3-2008 showed the factum of beat sugar as 413 MT---Beat sugar was not raw sugar---Beat sugar manufactured prior to July, 2007 was not liable to special federal excise duty at 1%---Department had wrongly charged the special federal excise duty which was deleted by the Appellate Tribunal---Penalty and additional surcharge being consequential also stand deleted. ORDER JAVID IQBAL (JUDICIAL MEMBER).---This order will dispose of appeal instituted on behalf of registered person against the Order-in-Appeal No.564 of 2008 dated 26-11-2008 passed by the respondent No.2. The levy of federal excise duty amounting to Rs.63,000 and non adjustment of input tax of Sui gas bills are contested, with the plea that finding, is against the facts of the case, O.N.O is based on surmises and conjectures. On account of federal excise duty it was contested that it was not leviable because the product was produced and manufactured prior to July, 2007, on which date federal excise duty was not leviable. Appellant does not produce any raw sugar as has been alleged. The alleged supplies as indicated in show-cause notice during the month…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492