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Sections 36 (3), 3, 6, 22, 23, 25, 35 and 38 collection of taxes that are not levied and not charged or misappropriated by Sales Sales without payment of tax. Following the remand remand against various contracts in contravention of the provisions of the Tax Act 1990, the Department, after a necessary inquiry, proved that the supplies against the contracts listed in this order were actually made of its manufactured goods, Appears on and is kept on record Taxation Assisi claimed that tax demand was raised in respect Demand for justification for a period exceeding 11 years old which was stopped at the crossing of 3 years or 5 years was raised by issuing show cause notices on 13 199 1993, ie 5 years under section 36 (1). The orders passed as a result of the Sales Tax Act, 1990, in the period, were not directly affected by the sanctions which were passed after the 90-day period provided under section 36 (3) of the SK. Ellis Tax Act 1990 was illegal Appellate Tribunal did not approve such provisions of Sales Tax Act 1990 as being directory in nature and not mandatory, did not submit the order passed after that period Because the illegal order is not subject to any unlawful interference or because of appellant tribunal's merits, the appeal was rejected.

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