Law: Sales Tax Act, 1990

Section: 33,,34,36,46,73

(a) Sales Tax Act (VII of 1990)---Ss. 33, 34, 36, 46 & 73---Deduction of input tax---Failure to provide proof of payment---Imposition of penalty---Respondent/registered person deducted the input tax involved on the purchase of certain items, but he failed to provide the proof of payment thereof through cross banking instruments---Assistant Collector found that respondent/ registered person was liable to pay Sales Tax with default surcharge under S.34 of Sales Tax Act, 1990 and for the violation of S.73 of the Act and also imposed penalty under S.33 of the Act---First Appellate Authority vacated said order-in-original and deleted the penalty---Department had filed appeal before Appellate Tribunal---Record had shown that payment of due sales tax was deposited by registered person by some way or the other---Proof thereof i.e. summary of statement under S.26 of Sales Tax Act, 1990 was available on record, which was accepted by the department---Only point against registered person was that he failed to provide the record of banking instruments according to S.73 of Sales Tax Act, 1990 to the department---No allegation of fraud, cheating was levelled against the registered person for claiming input tax adjustment against false and bogus invoices and department had also admitted that fact---Allegation against registered person was of technical nature and contravention was made only for non producing banking instrument record--Registered person could not be deprived from his legal money due against the Government, when there was no misstatement, forgery, collusion, cheating, fraudulent activities, were alleged; or any false claim was submitted by registered person with the view to obtain the illegal gain or causing loss to the government---Allegation against registered person was only of contravention that he had made the payment to the amount exceeding Rs.50,000; on such contravention, registered person was liable to pay only the penalty of 3% of the amount of tax adjustment involved under S.33 subsection (1) item No.16 of the Sales Tax Act, 1990. (b) Sales Tax Act (VII of 1990)--- ----S. 73---Inadmissible transaction---Spirit and objective of S.73 of Sales Tax…

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