Law: Sales Tax Act, 1990

Section: 10,46

Sales Tax Act (VII of 1990)---Ss. 10 & 46---Refund claim---Registered person, engaged in manufacture and export of textile products, claimed refund for the period June, 2004 against input tax paid on raw material consumed in manufacturing of taxable goods---Said refund claim was rejected by Assistant Collector Sales Tax (Refund)---Appeal of registered person having been accepted by Collector (Appeals), the department had filed appeal before Appellate Tribunal---Submission of counsel for registered person was that connecting appeals arising from the same impugned order had already been dismissed by the Tribunal, for the reasons that order-in-original was hit by limitation---Order-in-original was passed after 260 days of issuance of show-cause notice---Basis of appeal was of the same order-in-original which had already been held as time-barred---Present appeal was also dismissed for that reason. ORDER The department is in appeal against order dated 4-6-2008 through which number of other appeals bearing numbers 279 to 284 were jointly disposed of. This appeal is to the extent of Order-in-Original No.1810 of 2007 dated 4-7-2007 which was modified by accepting Registered Person's appeal. 2. Facts, briefly are that respondent Registered Person, engaged in manufacture and export of textile products, claimed refund for the period June, 2004 against input tax paid on raw material consumed in manufacturing of taxable goods. Show-cause notice was issued after deferring the claim of refund, on the objection of "suspected suppliers" and "duplicate invoices" as…

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