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COLLECTOR OF SALES TAX versus SUPERIOR TEXTILE MILLS LTD


Rr 5 ~ & 6 Sales Tax Act (VII VI of 1990), Sections 3 (3) and 71 (1) Notification No. SRO 118 (1) / 2000, Date 13 3000 Sales tax, liability for payment of tax Recovery of the change under the jurisdiction of the Ginning Industry Rules, 1996, the High Court, under the special procedure 5 and 6 of the Special Procedure, of the Special Procedure of the Ginning Industry Rules 1996, 5 and 6 of the Sales Tax Act, 1990 , Which contains the legality of Section 3. ()) R6 of the Sales Tax Act 1990 and Special Procedures of the Ginning Industry Rules, 1996 made it clear that R6 was not only stable in nature but also a violation of Section 3 (3) of the Sales Tax Act 1990. As it has largely shifted the responsibility of paying sales tax from the supplier, namely the General Industry Rules Section 3 (3) of the person who received R6 of the Special Procedure for the General Industry Rules, 1996. ). The Sales Tax Act cannot be excluded from any of the major entities in the event of a dispute between the Rules of the Parent Act and the provision of indemnity with respect to the exercise of the powers granted by Section 71 (1) of the Sales Tax Act 1990 I applied to the extent of previously invalid or inconsistent reporting NO SR0 118 (1) / 2000, dated 13 3000, re-created the RINGs 5 and 6 of the Gening Industry Rules 1996 special procedure, The Tax Act was brought in accordance with the key provisions of the 1990 Act, so, to remedy the confusion and further litigation, the Supreme Court upheld the Gaming Industry Rules 1996. Or by the method of RR 5 & 6 _ unusable by the High Court of the provisions replace the expression of ultra virus,

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