Law: Sales Tax Act, 1990

Section: 36,3,7,2(33),8(l)(b),36(1),33(2)(a),71,6 6,10

Sales Tax Act (VII of 1990)-----Ss. 33, 34 & 7---Penalties---Additional tax---Where it was not clear from the assessment order as to which months the belated adjustment pertained and what was the quantum of each adjustment and how many total adjustments the assessee had made, neither the additional tax, nor the penalty could be calculated despite the fact that for the procedural lapse of belated adjustments at least some penalty would have been payable by the assessee to compel the compliance of the provisions of S.7 of the Sales Tax Act, 1990. (b) Sales Tax Act (VII of 1990)--- ----Ss. 7(1), 10 & 66---Determination of tax liability---Claim of input tax adjustment paid on purchases/imports made in the previous month--­Disallowance of adjustment made out of tax period---Demand--­Validity---No justification existed for the department to demand the payment of the entire amount of input tax belatedly adjusted by the assessee as they had claimed same as a matter of right conferred on them by S.7 of the Sales Tax Act, 1990 coupled with S.10 of the Sales Tax Act, 1990 providing for carrying over the unadjusted excess input tax and its refund besides their right of recovery under S.66 of the Sales Tax Act, 1990---Such demand clearly amounted to double taxation which was an illegal exaction. (c) Sales Tax Act (VII of 1990)--- ----Ss. 3 & 8(1)(b)---Scope of tax---Tax on office equipment and fixed assets ---Assessee was not liable to pay sales tax on sale of fixed assets nor they were liable to pay on certain goods on which deduction of sales tax was not admissible in terms of S.8(1)(b) of the Sales Tax Act, 1990. JUDGMENT ZAFAR-UL-MAJEED, MEMBER (TECHNICAL). ---This appeal is directed against Order-in-Original No.50 of 2000, dated 21-8-2000 passed by the Additional Collector---II (Adjudication), Lahore. By this order, the learned Adjudicating Officer has adjudged a demand of sales tax amounting to Rs. 48,64,200 alongwith additional tax and penalty of Rs. 3,94,491 against Messrs Coca-Cola Export Corporation, Lahore. The demand has been adjudged on account of following charges:--- (i) incorrect input tax adjustment amounting to Rs.43,.125 claimed by the…

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