Law: Sales Tax Act, 1990

Section: 47,46,2(33)(41)(44),33,34

(a) Sales Tax Act (VII of 1990)---S-47 read with Ss. 46, 2(33)(41)(44), 33 & 34---S.R.O. No.580(I)/91, dated 27-6-1991---Appeal to High Court---Maintainability---Question of law ---Assessee was exempt from sales tax up to 30-6-1996 vide S.R.O. No.580(1)/91---Demand of sales tax by Authority on goods supplied after 30-6-1996---Tribunal found such demand to be exempt under said S.R.O.---Objection of assessee with regard to appeal filed by Authority against the decision of Tribunal was that appeal was not maintainable as question of law was involved therein---High Court repelled such objection and held that the question, whether sales tax could be demanded on goods supplied after 30-6-1996, was a pure question of law. (b) Sales Tax Act (VII of 1990)--- ----Ss. 2(33)(41)(44), 33, 34, 46 & 47---S.R.O. No.580(I)/91, dated 27-6-1991---Assessee-company was exempt from sales tax up to 30-6-1991 vide S.R.O. No.580(1)/91---Show-cause notice to assessee in respect of sales tax on goods supplied after 30-6-1996--­Tribunal discharged such notice holding that goods manufactured before 30-6-1996, but supplied thereafter were exempt from tax under the notification---Validity---According to S.2(44) of the Sales Tax Act, time of supply of manufactured goods would mean when the same were removed from the premises of assessee---Notification granting exemption had remained operative till 30-6-1996, thus, beyond such date, assessee would not be entitled to any further exemption from payment of sales tax---Supply of manufactured goods was admittedly made by assessee after 30-6-1996, thus, were liable to sales tax---Show-cause notice revealed that tax had been demanded w.e.f. 1-7-1996 i.e. after expiry date of the notification---Tribunal had misinterpreted such notification and had not taken into consideration S.2(44) of the Act i.e. the time of supply and had overlooked provisions thereof---Conclusion drawn by the Tribunal was not according to the provisions of the Act---High Court accepted appeal, set aside impugned of Tribunal and restored the initial order passed by the authority. Bolan Chemical's case 1998 PTD 3064; 1998 SCMR 440; 1999 SCMR 1442 and 1999 SCMR 1072 ref. (c)…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492