Law: Sales Tax Act, 1990

Section: 7(2),8(1)(a),6,23,26,33(5),34,36(1)

(a) Sales Tax Act (VII of 1990)---Ss. 7(2), 8(1)(a), 6, 23, 26, 33(5), 34 & 36(1)-S.R.O. 578(I)/98, dated 12-6-1998---Determination of tax liability---Registered person was not entitled to claim input tax paid on the goods like vehicle, building material, office equipment, electric and gas appliance, telephone equipment--Unauthorized/irregular claim of input tax claimed on prohibited items resulted into short payment of sales tax---Recovery---Validity---Section 7 of the Sales Tax Act, 1990 allowed input tax adjustment provided that the registered person was in possession of valid sales tax invoices---Section 8(1)(a) of the Sales Tax Act, 1990 disentitled a registered person to claim input tax adjustment on those items/input goods which were used for any purpose other than for the purpose of manufacture/production of taxable goods or supplies---Similarly S.8(1)(b) of the Sales Tax Act, 1990 provided that certain items could be disallowed for input tax adjustment if they had multiple uses and were liable to be misused and otherwise being taxable were entitled to input tax adjustment---Central Board of Revenue had issued notification vide S.R.O. 578(I)/98, dated 12-6-1998 stating that items which fell in the notification had been disallowed---No legal justification for allowing input tax adjustment existed on those goods which were hit by S.R.O. 578(I)/98, dated 12-6-1998---Collector (Appeals), in the present case, had already allowed adjustment to the extent which were not hit by S.8(1)(b) of the Sales Tax Act, 1990---Order passed by the Collector (Appeals) was correct and was upheld by the Appellate Tribunal---Appeal filed by the assessee being devoid of any merit was turned down by the Appellate Tribunal. (b) Sales Tax--- ----Audit---Order F. No.2(I)/2001-Pub., dated 17-5-2001---Jurisdiction of DRRA staff to carry out audit---Contention that DRRA was not competent to carry out audit was not valid---DRRA, was competent to carry out the audit under its charter of function---Appellate Tribunal had already held that auditors of DRRA were authorized under the law to conduct audit of the sales tax records pertaining to receipts of Federation in accordance with…

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