Law: Sales Tax Act, 1990

Section: 2(41),3(1),7,8,8(1),8(1)(a),8(2),11,13

Law: Sales Tax Rules, 2006

Section: 24,25,25(1),25(3),25(4)

SALES TAX ACT, 1990 (VII OF 1990)---Sections: 2(41), 3(1), 7, 8, 11 & 13 - Serial No. 52A of the Sixth Schedule - Sales Tax Rules, 2006, Rules: 2(1), 24 & 25, - Assessment of tax and recovery of tax not levied or short levied or erroneously refunded - Determination of tax liability - Tax credit not allowed - Scope of tax - Exemption - Appellant engaged in the business of manufacturing and supply of cables, conductors and allied products - Show Cause Notice issued by the DCIR raising certain discrepancies - Order issued u/s 11(2), raising sales tax along with default surcharge and penalties u/s 33 & 34 of the Act - CIR(A), decided most of the issues in favour of the appellant or remanded back to DCIR with specific directions, except disallowance of input tax adjusted by the appellant attributable to exempt supplies - Challenge to- FACTS Brief facts of the case as gathered from the records are that the appellant is a person registered under the Sales Tax Act, 1990 (the Act), and is engaged in the business of manufacturing and supply of cables, conductors and allied products. For the tax, periods July 2014 to June 2015 and July 2015 to June 2016, the Deputy Commissioner Inland Revenue (the DCIR) issued a show cause notice under section 11(2) of the Act dated 30-09-2016 where raised certain discrepancies. Consequently, order issued under section 11(2) of the Act raising sales tax along with applicable default surcharge and penalties under sections 33 and 34 of the Act. Being aggrieved and dissatisfied with the treatment meted out by the DCIR, the registered person filed appeal before the CIT(A) who vide impugned appellate order disposed the appeal where many of the issues were decided in favour of appellant or remanded back to the DCIR for reconsideration with specific directions, except disallowance of input tax adjusted by the appellant attributable to exempt supplies. The appellant filed this appeal mainly on this issue and also raised certain legal objections on impugned orders. ARGUMENTS At the very outset, learned AR for the Appellant went on to argue that the DCIR and CIR(A) grossly erred in law and failed to appreciate the working of “residual…

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