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APPEAL NO.H-60 OF 2000, DECIDED ON 7TH NOVEMBER, 2001 versus APPEAL NO.H-60 OF 2000, DECIDED ON 7TH NOVEMBER, 2001

Sections 3 and 2 (22), (30) of the Sales Tax Act, 1990 are subject to tax advance payment scope / advance department sales tax deduction in relation to taxable supply and department demands. Was acceptable to any of the provisions of the Sales Tax Act, the text of the Sales Tax Act 1990 had no status in the text of the Sales Tax Act 1990, and there was an attempt to change the nature of the tax. The sales tax act imposed on the supply of goods on tax only on goods guaranteed was not provided for the sale of money or the supply of goods could be considered as a supply of section 2. 30) Only the legislative instrument was used under the Sales Tax Act 1990 to highlight the point that payment was made in connection with the supply of sales tax which was already paid and the sink was employed to that extent. Could not be given. The payment was made to recognize the payment so that the scope of the sales tax supply of section 2 of section 2 (22) of the Sales Tax Act 1990 was changed, which was the charge section section 2. 30) Will not in any way alter the scope and nature of the charging section where the legislator could clearly explain a tax deduction but did not want to explain it, in the same text or the constitution. Should not read. The intention was, therefore, that the demand raised by the Department 3 to prevent the scope of charge delivery was not such a legal order by the Tribunal. famous supreme court advocate from More kunda lawyer