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APPEAL CASE NO. 7(718)ST/IB OF 2001(PB), DECIDED ON 1ST JUNE, 2002 versus APPEAL CASE NO. 7(718)ST/IB OF 2001(PB), DECIDED ON 1ST JUNE, 2002


Claims for refunds of section 9 and 66 sales tax refund rolls, 1996 debit and credit notes within one year of sales tax refund rolls, in the System of Debit and Credit Note under Section 9 of the Sales Tax Act 1990, Read with 1996, only allow auto-taxpayers to receive a refund automatically without filing a regular refund claim, whereas refunds under section 66 of the Sales Tax Act, 1990, are authorized by the taxpayer Claims a refund, and such approval by the authorized sales tax officer as the debit and credit note facility, however, , Color and taste are still not covered by the general term returns

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