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APPEAL CASE NO CUS. A-292/TRF OF 2001/(PB), DECIDED ON DECEMBER, 2002. versus APPEAL CASE NO CUS. A-292/TRF OF 2001/(PB), DECIDED ON DECEMBER, 2002.

Sections 3B (3) (2), 6 (1), 66th and Sixth Schedule, Serial Number 3 (ii) Customs Act (IV of 1969), 33 (1) CBR Letter C No. 3/37 STB / 99 Payment of sales tax under the misapprehension of fresh fruits, etc., dated 2 8, 1999, etc. Claims for payment of such tax to consumers under the sales tax return, under section 3B of the Sales Tax Act 1990 Guaranteed. In terms of section 6 (1) of the Sales Tax Act 1990 on imported goods, as there is no provision for contravention of it under section 6 (1) of the appellant / importer of the Sales Tax Act, 1990 under or under the Customs Act 1969 Was done The burden of proof placed on them under Section 3B (3) of the Sales Tax Act, 1990 had not yet been excluded, the specific clause of section 3B (2) of the return provisions of Section 66 of the Sales Tax Act, 1990 The refund claim under was not acceptable. The Sales Tax Act 1990 was not properly contracted by the Assistant Collector for non-compliance with the provisions of Section 3B of the Sales Tax Act 1990. The Appeal Tribunal rejected the Tax Act, 1990 best advocate from Sikandarabad lawyer