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APPEAL NO.ST-2733/IB OF 2001, DECIDED ON 9TH MARCH, 2002. versus APPEAL NO.ST-2733/IB OF 2001, DECIDED ON 9TH MARCH, 2002.


Sales Tax Act 1990 Section 7 (1) CPR Letter CNO 1/10 STB / 98, dated 12 6 1998 Tax dues input tax adjustments subsets input into subsequent returns Acceptable input related to tax invoice Tax adjustments made after the relevant tax period, after amending section 7 (1) of the Sales Tax Act 1990, 1998, tax adjustment by the SC / Appellant is not valid for the tax period. For which the appeal is related. In view of the issue of tax evasion, the appellate tribunal allowed this reviewer / appellant to submit the original tax amount until March 30, 2002 without paying extra tax, which is why he was due to pay.

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