MILLAT TRACTORS. LTD., LAHORE versus COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE
Section 8 (1) (a), 34, 36, 47, 66 and Sixth Schedule Senior No. 49 Section RA 816 (I) / 98, 20 7, 1998 for payment on import of parts used in the manufacture of agricultural tractors. Input Tax Claims Section 8 (1) (a) of the Sales Tribunal from 12 6 1998 to 22 7 1998, directing the deposit of incorrect adjusted amount under section 34 and 36 of the Act Tribunal set. Was exempted from taxation. On the one hand, the individual registered for input adjustment can file a refund claim under section 66 of the Act, instead of demanding an additional tax, but a certified order for incorrectly depositing money, Thus, no question of law was raised, under section 47 of the Act, the tribunal will be considered by the High Court. As a matter of fact, during this period the registered person was not entitled to input adjustment while providing the exception of the tractors; therefore, his case was not lawful Section RO 816 (I) / 98 dated 20 7 1998. The objection to the grant of relief by the tribunal cannot be accepted because the use of discretion by the tribunal was neither offensive nor against any provision of law, the High Court rejected the cross-appeals filed by the registered person. ? As well as the department
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