2012 PTD 524

Case Laws / Head Notes / Paras

---Complaint against illegal adjudication of sales tax demand---Complainant company was subjected to Sales Tax audit for 2001-2006 that carried on for over four years from 2007 to 2011---Show-cause notice was issued to the company under Ss.11 & 36 of Sales Tax Act, 1990 informing that the company was liable to pay sales tax on account of detection of taxable sales made in that period, including sales of excess stock of raw material---Documentation pertaining to stocks of raw material having not been produced by the company, adverse inference was drawn against the company and order-in-original was passed raising sales tax demand---Department had acknowledged that the calculation of sales tax liability was wrongly communicated to the complainant due to clerical error---No comment was mad...