Law: Sales Tax Act, 1990

Section: 33,33(2)(cc),34

Exemption -- Notification or Executive order -- Operation -- Whether retrospective -- Question of -- Whether notification or executive order adversely affecting rights of any person could not operate retrospectively, but if same had conferred any benefit, it could be made applicable retrospectively -- Held no. Exemption from sales tax -- Retrospective operation of Notification or an Executive order -- Under Circular Letter No. 1/5-STB/2003 dated 07-06-2003 certain reduction/waiver had been granted on the past/liabilities of sales tax to the registered persons -- Facility of exemption from past liabilities appeared to have been made to encourage new registration and to promote compliance by existing registered/enrolled persons -- Notification or an Executive order adversely affecting rights of any person could not operate retrospectively, but if same had conferred any benefit, it could be made applicable retrospectively -- JUDGMENT MUHAMMAD SAYEED AKHTAR, J.---As common question of law and fact is involved in S.T.A. No. 145 of 2003, S.T.A. No.146 No.141 of 2003 we propose to dispose of all these appeals by a common judgment. 2. The appellant in Appeals Nos. 145 of 2003 and 146 of 2003 is a registered person under the Sales Tax Act, 1990 before 1st of July, 2000. During audit of the appellant's record for the year, 1998-99, Audit Team reported that the appellant did not charge sales tax on the taxable supply of Mills Roller (a component part of the Sugar Mills Machinery used in crushing sugarcane) and claimed redemption under S.R.O. No. 582(I) /1998, dated 12-6-1998. Show-cause notices were issued on 21-11-2001 to the appellant for recovery of Rs.24,78,218 as sales tax longwith additional tax and penalty under section 33 of the Sales Tax Act,1990. The appellant contested the same however the learned Deputy Collector passed the Order-in-Original No. 47 of 2002 on 17-1-2002 for payment of sales tax under section 34 and penalty of 5% of the principal amount of sales tax under section 33(2) (cc) of the Sales Tax Act, 1990. Appeals were preferred before the learned Collector which were dismissed on 13-11-2002. On further appeals before the Customs, Excise and Sales…

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