APPEAL NO. S.T.A. NO.748/LB OF 2001. DECIDED ON 1ST AUGUST, 2001. versus APPEAL NO. S.T.A. NO.748/LB OF 2001. DECIDED ON 1ST AUGUST, 2001.
Sales Tax Act, 1990 Section 7 (1), 10 and 66 Tax liabilities Determined input tax adjustment on last month's purchases / imports Demand for permission not to be allowed outside the tax period There is no justification for the payment of the entire amount of the input tax as a matter of right received by them under Section 7 of the Sales Tax Act 1990, in accordance with Section 10 of the Sales Tax Act 1990 Was provided. In addition to their right to rehabilitation under Section 66 of the Sales Tax Act, 1990, the declaration of additional input tax and refund thereof.
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