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APPEAL NO.2241 /LB OF 2001, DECIDED ON 6TH FEBRUARY, 2002. versus APPEAL NO.2241 /LB OF 2001, DECIDED ON 6TH FEBRUARY, 2002.

Sections 7 (1) and 8 (1) (B) of section RO 1307 (I) / 97, 20 12 1997 to determine the tax liability, claiming irreparable tax credit against the purchase / import of spare parts. Demand for sales tax along with additional tax for the date of the loader in violation of section RO 1307 (I) / 97 20 12 1997 The appellant asserted that the sales tax was issued under section 8 (1) (b) of the Tax Act 1990 Section R121 1997 (I) / 97 dated 20 12 1997 conflicts with the provisions of Section 7 of the Sales Tax Act 1990, whereby all goods obtained for the purpose of taxable supply and sales tax demand and imposition of penalty. Input in relation to the tax period on Ex credit was without valid authorization. Section R 1307 (I) / 97, 20 12 1997 issued under S, 8 (1) (b) of the Sales Tax Act 1990, does not permit input tax credit on all items which are permanently Is not an essential part of the taxable tax. Appellate Tribunal found that section RO 1307 (I) / 97, dated 20 12 1997, Appellate Tribunal found on the scrutiny of sections 7 (1) and 8 (1) (B) of the Sales Tax Act, 1990. (I) / 97, 20 12 1997 The Sales Tax Act 1990 did not conflict with any significant provisions of the Act. Appellate Tribunal calls for additional tax and penalty sales tax demand female advocates from Pasni lawyer