Law: Sales Tax Act, 1990

Section: 10,46,73

Sales Tax Act (VII of 1990)---Ss. 10, 46 & 73---Disallowance of input tax paid by assessee----Taxpayer claimed adjustment of input tax deducted by his supplier at the time of supply of diesel which had subsequently been used by him in generation and start up of the machinery of its Textile Unit---Diesel used in production and manufacturing of a product on which the assessee/taxpayer was liable to pay sales tax was equally important ingredient like other such purchases---Tax charged thereon should always be allowed provided the taxpayer had fulfilled the other legal requirements including the ones provided under S.73 of Sales Tax Act, 1990---Filing of claim was a procedural act---If the assessee had made a manual application, even after introduction of the software, unless there was any special exclusion, the taxpayer should not be deprived of his claim for having not complied the requirements of the said software---Department should not reject the said application and rather ask the taxpayer to comply with the requirement thereof; and then allow the necessary input tax etc.---Department was directed to allow input tax adjustment on diesel in respect of all the years and to do consequential acts forthwith. ORDER These Sales Tax Appeals have been filed by the taxpayer. The same are against the order of the Collector (Appeals) recorded by him vide Order No.804-810 of 2009 dated 23-2-2008. The issues involved basically are two. However, one issue is common in respect of all the appeals while in S.T.A. No.257/LB of 2009 there is another issue. The common issue in all the appeals is disallowance of input tax paid by this assessee on purchase of diesel. The brief facts with regard thereto are that the taxpayer claimed adjustment of input tax deducted by his supplier at the time of supply of diesel which has subsequently been used by him in generation and start up of the machinery of its Textile Unit. The fact that the said diesel has been used for business purpose is not disputed. The objections of the department on the basis of which input claim has been disallowed are as follows:-- (i) That the application has been filed late; hence is time-barred. (ii) That the…

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