Law: Sales Tax Act, 1990

Section: 59

(a) Sales Tax Act (VII of 1990)--S. 59---Registration, Voluntary Registration and De-registration Rules, 1996, R. 3(3)---C.B.R. Letter C. No. 2(2). STP/99, dated 10-8-2002---Tax paid on stocks acquired before registration---Provisions of S.59 of the Sales Tax Act, 1990 were a relaxation to newly-registered persons, the person already registered had an inherent right under the VAT Scheme to claim input tax adjustment on the stocks of tax-paid inputs held at the close of the day on which the exemption on their output expired or ceased. Appeal No.994 of 2001 (GST 2002 CL 94) ref. (b) Sales Tax Act (VII of 1990)--- ----S. 33---General penalties---Levy of penalty not based on a quantified/determined amount of tax was remitted by the Appellate Tribunal besides being in excess of the limit proposed in the show-cause notice. (c) Sales Tax Act (VII of 1990)--- ----S. 13 & 16---S.R.O. 561(I)/94, dated 9-6-1994---Exemption--­Registration of branches, divisions etc.---Tax on supply made from another godown during exemption period ---Validity---Godown of the appellant located out of Province was not a separately or independently registered person, independent of the appellant, in terms of S.16 of the Sales Tax Act, 1990---Appellant was a legal person being a limited company---Registration of the appellant covered the activities of all branches, divisions, units of the said company irrespective of its location--- Notification No. S.R.O. 561(I)/94, dated 9-6-1994 exempted" "supplies'' made by manufacturers and producers of industrial units set up in the Province and it did not restrict the exemption to supplies only in the same Province---Supplies made by the appellant through its own branches and godowns, anywhere in the country, were not denied of exemption---No tax could be levied on such supplies during the period of exemption. (d) Sales Tax Act (VII of 1990)--- ----S. 3 & 8---S.R.O. 578(I)/78, dated 12-6-1998---Levy of tax---Scope--Tax credit not allowed---Tax on sale of fixed assets (motor vehicles)---Validity--Appellant was not liable to pay sales tax on the sale of such fixed assets which were not admissible to input tax adjustment under S.8 of the Sales Tax…

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