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APPEAL CASE NO.STA-711-A/PB OF 2002, DECIDED ON 5TH OCTOBER, 2002. versus APPEAL CASE NO.STA-711-A/PB OF 2002, DECIDED ON 5TH OCTOBER, 2002.

Sales Tax Act 1990 Sections 13, 36 and 33 of the General Clause Act (X of 1897), Section 21 Section RO 826 (I) / 98, 21 RO 1998 Section RO 543 (I) / 99, 7 7 1999 C BRR Letter OMC No 2 (19) / STM / 98 dated 7 12 1998 CBR Letter C No 3 (28) STP / 98, dated 2 4 1998 Not Received Tax The Special Registration Certificate General, Receipt of Income Tax, for the small and erroneous withdrawal, observed that under section 218 1998, section RO 826 (I) / 98, taxable supply from 11/98 to 4/99. Was exempted from the sales tax, despite the fact that the above notification had been completed. The Central Board of Revenue, in accordance with its Letter OM C No. 2 (19) / STM / 98, suspended on 7-12 1998, resulting in short payment of sales tax. The order of collection was also approved by the Additional Collector. Taxes and penalties for holding special exemption certificate which is not certified and not suspicious Letter C No 3 (28) STP / 98, dated 2 4 1998, dated section RO 826 (I) / 98, 21 7 1998 Special registration certificate holders are not allowed to avail themselves of it if they obtain such certificate under section R826. (I) / 98 dated 21 7 1998 on any date before 7 12 1998 and he did not surrender before 1 7 1999 when according to the terms of section R826 (I) / 98 dated 21 7 1998 Should have been redeemed. The contents of the Special Registration Certificate issued by the Collector Sales Tax under Section RO 826 (I) pursuant to Section 21 of the General Clause Act, 1897, dated 7th 1999, section 5 of RO 543 (I) / 99. Is gone 98, dated 21 7 1998 to Collector Sales Tax 1 7 1999 best advocate from FR Bannu lawyer