Law: Sales Tax Act, 1990

Section: 3,6,7,13,23,26,46

Sales Tax Act (VII of 1990)---Ss. 3, 6, 7, 13, 23, 26 & 46---S.R.O. 561(1)/94, dated 9-6-1994---Exemption from payment of Sales Tax---Appeal to Appellate Tribunal---Issue in the present case was as to whether or not after June 1999, Industrial Unit was entitled for exemption in the light of Notification S.R.O.561(I)/94 dated 9-6-1994---Charge against the unit was that after June 1999, exemption being availed, it had ceased to exist--Notification had provided exemption to the Units which were set up between 1st July, 1991 and 30th June, 1994---Another Unit was set up on 1-12-1994, but delay in its setting beyond 30-6-1994 was waived by competent authority and it was allowed to set up its Unit on or before 30-6-1996 and according to record it started production on 1-12-1994---Said other Unit, in circumstances was entitled to enjoy exemption for a period of five years from the date of its setting up---Availing of exemption up to November, 1999 was perfectly is order as the other Unit had started production on or around 1-12-1994---No reason to interfere with orders existed being unexceptionable. JUDGMENT The present appellant challenges the vires of the impugned order dated 13-4-2001, passed by the Additional Collector of Customs, Sales Tax and Central Excise Adjudication, Hub. 3(sic) According to the records, the facts of the case are that the appellant's auditors conducted sales tax audit of the records of Messrs Dae Young Industries (Pvt.) Ltd., the present respondent No.2, for the year 1998-99. It was observed by the auditors that the respondent No.2 was availing exemption from payment of sales tax in terms of S.R.O. 561(I)194, dated 9-6-1994. The auditors further observed that the exemption under the said S.R.O. stood ceased to exist after June, 1999., A whereas the respondent No.2 continued to avail the facility uptil November, 1999. It was the opinion of the department that exemption availed after June, 1999, was not warranted by law. 4. Accordingly, 'a show-cause notice was issued whereby the respondent No.2 was called to explain that as to why action for the violations of the provisions of sections 3, 6, 7, 23, 26 and 13 of the Sales Tax Act, 1990…

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