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APPEAL NO. STA 255/LB OF 2004, DECIDED ON 21ST DECEMBER, 2006. versus APPEAL NO. STA 255/LB OF 2004, DECIDED ON 21ST DECEMBER, 2006.


Sections 2 (46) (d), 33 (2) (cc) and 33 (3) (b) supply prices were fixed after the sale of imported steel sheets increased by a value of 10 of. Demand was also raised due to lack of proper record of imports due to taxes and penalties like insurance bills, clearance, handling, transportation, storage charges etc. On the basis of other similar cases, the first appellate authority reduced the increase to 5%. Give the department the option to set a percentage increase in the price and force the registered person to calculate and pay the sales tax at the default price if the department has reason to believe that the cost of supply If not properly declared, a procedure was provided for dealing with such a situation under Section 2 (46) (c) and Section 2 (46) (e) of the Sales Tax Act, 1990, but the Department was Not one time was resorted to, in the absence of any evidence, the application of the registered person was accepted by the appellant T. Rabinal, since the goods were sold at the port, S transportation, handling and storage required to retain records related charges, Appeal accepted the order with the original order was also made separate appellate tribunal.

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