Law: Sales Tax Act, 1990

Section: 2(46),33(2)(cc)

(a) Sales Tax Act (VII of 1990)--- ----S.7---Determination of tax liability---Adjustment of input tax paid on electricity bills---Electricity was used iii the office at the site and in the project office, which dealt with production as well as sales of the coal---Appellant was entitled to adjustment of input tax paid thereon and demand of sales tax along with additional tax raised in this account was dropped by the Appellate Tribunal. (b) Sales Tax Act (VII of 1990)--- ----S.7---Determination of tax liability---Adjustment of input tax paid on telephones installed in the appellant's business/name was admissible under the rules. (c) Sales Tax Act (VII of 1990)--- ----S.8(1)(b)---S.R.O. 578(I)/98 dated 12-6-1998---Tax credit not allowed---Adjustment of input tax against purchase of tyres for jeep---Validity---Assessce was directed to pay sales tax adjusted against purchase of tyres or the jeep iii violation of the provisions of S.R.O. 578(I)/98 dated 12-6-1998. (d) Sales Tax Act (VII of 1990)--- ----Ss.34 & 33---Additional tax (Default surcharge)---Late filing of return---Penalty was paid on account of late filing of sales tax return in compliance with the directions of the department---No justification was available to charge additional tax in addition to that and demand of additional tax on this account was dropped by the Appellate Tribunal. (e) Sales Tax Act (VII of 1990)--- ----S.34---Additional tax (Default surcharge)---No wilful or mala fide default---Issue regarding chargeability of sales tax on bauxite having remained in litigation for quite some lime, the default on this account could not be treated as wilful or mala fide---Demand of additional tax was set aside by the Appellate Tribunal. (f) Sales Tax Act (VII of 1990)--- ----S.34---Additional tax (Default surcharge)---Demand of additional tax on advances was set aside by the Appellate Tribunal as the issue remained in dispute during the period in question, until finally decided by the Supreme Court, and the default on this account was held to be not willful. (g) Sales Tax Act (VII of 1990)--- ----Ss.33(2)(c) & 34---Offences and penalties---Additional tax (Default surcharge)---Non-payment of tax…

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