Law: Sales Tax Act, 1990

Section: 11,11(2),36

[SALES TAX ACT, 1990].......Section 11(2)---Scope of section 36 and section 11(2) of the Sales Tax Act, 1990.-Section 36---Difference between section 36 and section 11(2) of the Sales Tax Act, 1990.-The difference between two provisions of law is that section 11(2) and (4) deals with non-payment/short payment of tax by the person from whom it was due on the supplies made by him and also where he claimed input tax credit or refund which was not admissible under the Sales Tax Act, 1990. As far the input tax credit/refund, sub-section (2) of section II only covers such input tax credit/refund which had been claimed but was not admissible. On the other hand section 36 of Sales Tax Act, 1990 covers non levy short/levy of sales tax and such amounts which have already been refunded erroneously. Sub-section (1) of section 36 deals with the situation where non levy/short levy or erroneous refund was made due to some collusion or deliberate act and sub-section (2) of section 36 deals with the same situation but where the cause was inadvertence, error or misconstruction, With regard to erroneous refund section 36 is to get invoked where the amount has already been refunded erroneously as against that section 11(2), in addition to non-payment short payment of tax due on supplies made by a person deals with input tax credit or refund" which has been "claimed", "which is not admissible under this Act. In the presence of specific provisions of section 36, there is no need to invoke the general provisions of section 45A(4) for reopening the cases relating to already sanctioned refunds.-- The appellants were granted sales tax refund against zero rated exports in terms of section 10(2) of Sales Tax Act, 1990 read with Sales Tax Refund Rules notified vide SRO 417(I)/2000, dated 20.06.2000 by the competent Sales Tax Officers. Subsequently Assistant Collectorate of Sales Tax (PRAD) Collectorate of Sales Tax and Central Excise, Gujranwala reported that during post refund audit respective suppliers of the appellants were reported to be untraceable/suspicious and the refunds had been allowed against fake/flying tax invoices issued by the respective suppliers. Collector of Sales Tax…

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