Law: Sales Tax Act, 1990

Section: 8(1)(a),34,36,47,66,SixthSched,33,46

(a) Sales Tax Act (VII of 1990)---Ss. 8(1)(a), 34, 36, 47, 66 & Sixth Sched. Sr. No.49---S.R.O. 816(I)/98, dated 20-7-1998---Claim for input tax paid on import of parts used in manufacturing agricultural tractors---Such supplies were exempt from levy of sales tax w.e.f. 12-6-1998 to 22-7-1998---Department finding registered person to have violated provisions of S.8(1)(a) directed him to deposit incorrectly adjusted amount with additional tax under Ss. 34 & 36 of the Act---Tribunal set aside demand of additional tax, but confirmed order of deposit of amount wrongly claimed as input adjustment with observations that registered person could have filed refund claim under S.66 of the Act instead of making an adjustment--­Validity---No question of law had arisen from such, findings of Tribunal to be considered by High Court under S.47 of the Act---Concurrent findings of fact were that registered person during such period making exempt supplies of tractors was not entitled to-input adjustment, thus, its case was not covered by S.R.O. 816(I)/98 dated 20-7-1998---Objection of revenue against allowing relief by Tribunal could not be accepted as discretion exercised by Tribunal was neither perverse nor against any provision of law---High Court dismissed cross-appeals filed by registered person as well as Department. (b) Sales Tax Act (VII of 1990)--- ----S.36---Show-cause notice---Typographical mistake would not vitiate such notice. (c) Sales Tax Act (VII of 1990)--- ----Ss. 46, 33 & 34---Provisions of S.46 of the Act---Neither governed nor controlled by provisions, of Ss. 33 & 34 of the Act. (d) Taxation--- ---- Penalties or additional tax, imposition of---Principles. Fixed amount of penalties or those imposed with reference to a certain amount leviable for default per day are relevant only at the assessment proceedings. Imposition of penalties or additional tax with reference to such provisions is not at all sacrosanct for appellate forums including Tribunal. In case, the departmental interpretation is accepted, then appeal provisions and the powers of Tribunal to allow relief with regard to the penalties and additional tax will become redundant, which…

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