Law: Sales Tax Act, 1990

Section: 13,SixthSched.VI,(3)(iv),32(2),36(2),47, 55,65,72

Sales Tax Act (VII of 1990)---Ss. 13, Sixth Sched. VI, (3)(iv), 32(2), 36(2), 47, 55, 65 & 72---Exemption---Claim for---Appeal to High Court---Respondent/importer, imported various consignments of `Nan Lactogen' A 1 110' and sought its clearance under PCT heading 1901.1010 claiming exemption of Sales Tax per Sched. VI of Sales Tax Act, 1990 in the light of opinion expressed by Central Board of Revenue on 27-6-1996 through letter No.1/42-STT/96 addressed to the Collectors and Deputy Collectors---Consignments of importer were accordingly released oil basis of opinion expressed by Central Board of Revenue---Adjudication proceedings were subsequently initiated on the ground of the audit paras made by Revenue Receipt alleging that exemption of sales tax was admissible to fresh and dried milk of all sorts covered by PCT heading 0401 only and not the milk-based food preparations classified under PCT heading 1990.1010---Audit para went on to say that clarification issued by Central Board of Revenue by way of said letter, was improper inasmuch as Central Board of Revenue was not empowered to amend or modify Schedule VI of Sales Tax Act, 1990 through a letter---Excise and Sales Tax Appellate Tribunal had agreed that clarification issued by Central Board of Revenue by its letter on 27-6-1996 extended/enlarged scope of exemption available in Serial No.3(iv) of Sixth Schedule to Sales Tax Act, 1990 and found that said letter having remained in the field till initiation and completion of adjudication proceedings, orders-in-original were bad both on fact as well as in law---Validity---Held, no case for interference had been made out for the reasons; that Tribunal had rightly observed that interpretation/clarification made by Central Board of Revenue by way of said letter dated 27-6-1996, which could not be brushed aside merely on the ground that earlier to the issuance of S.R.O. 198(I)/98 dated 28-3-1998, exemption was relatable only to milk products contemplated in Chapter 4 of the First Schedule to Customs Act, 1969; that Central Board of Revenue being the apex body to collect revenue was the most relevant official agency to place an .interpretation upon a particular…

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