APPEAL CASE NO.7(76)ST/IB OF 2000(PB), DECIDED ON 4TH JANUARY, 2003 versus APPEAL CASE NO.7(76)ST/IB OF 2000(PB), DECIDED ON 4TH JANUARY, 2003
Sections 8 (1) (B), 10 (1), 2 (23), 2 (35) and 34 Customs Act (IV of 1969), Schedule I, HDG 87 04S: RO, 556 (I) / 96, dated 1 7 1996 Tax Credit not allowed Imports of dumper trucks claim deduction in input tax Section RO 556 (1) / Table of the provisions of Section 8 (1) (b) of the Sales Tax Act, 1990 Read with KSR number 1. An MD dumper truck (CHIP 87) was imported from 96 numbers in 1996, imported by the cement factory, was not entitled to input tax credit. The first appellate authority order was set aside and confirmed / Was restored by the Additional Collector for Sales. Taxes by Appellate Tribunal
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