Law: Sales Tax Act, 1990

Section: 23,36(2),3,2(44),33,33(2),34,SixthSched.

(a) Sales Tax Act (VII of 1990)---S. 23---Tax invoices---Invoice, not issued in the manner and form prescribed under S.23 of the Sales Tax Act, 1990 was not a valid tax invoice and could not form basis for allowing the claim of deduction/adjustment/refund of tax as the same will constitute a clear violation of the provisions of S.7(2) , of the Sales Tax Act, 1990. 2002 PTD 2457 ref. (b) Sales Tax Act (VII of 1990)----- -----S. 36(2)---Recovery of tax not levied or short-levied or erroneously refunded---Limitation---Deliberate act causing loss to the exchequer would not bar the demand by limitation. PTCL 1993 CLS 32 and Tax Forum 14, Vol. 5, Issue 12 ref. (c) Sales Tax Act (VII of 1990)----- ----Ss. 3, 2(44), 33, 33(2), 34 & Sixth Sched., Item No.33---Finance Act (III of 1998)---Finance Act (XXII of 1997)---Scope of tax---Notice for recovery of non-deposit tax on supply of Soda Ash---Appellant pleaded that he was a distributor for Soda Ash. and during the period involved i.e. before the amendments made through the Finance Acts 1998, the supplies by persons other than importers, manufacturers and producers were not liable, to sales tax or to sales tax registration as per Item No.33 of the Sixth Sched. to the Sales Tax Act, 1990---Taxed supply could not be leviable to tax again on its supply by distributors---Validity--Appellant was not responsible for any output tax until the date he was registered with the Sales Tax Department provided he did not charge or collect any sales tax from the purchaser in excess of what he had actually paid to the principal company and provided he did not avail of any input tax adjustment before the date of such registration--­Appellate Tribunal set aside the Order-in-Original and remanded the case to the jurisdiction of the Deputy Collector of Sales Tax (Adjudication), for de novo decision afresh after examining record and after giving due hearing. (d) Sales Tax Act (VII of 1990)----- ----Ss. 23, 2(40)(44), 6(2), 7, 33 & 34---Finance Act XXII of 1997--­Adjustment of Input Tax Rules, 1992---Tax invoices---Taxed supply--Input tax adjustment---Purchase was made, directly from the manufacturer---Cash memos. were issued by the…

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