APPEAL NO.2676/LB/2001, DECIDED ON 13TH MARCH, 2002. versus APPEAL NO.2676/LB/2001, DECIDED ON 13TH MARCH, 2002.
Section 2 (24), 34, 33 and Sixth Schedule, September No. 3 Supply Sugar Mill manufactures bag for domestic use Rs 1,100 per tonne for the purpose of payment for non-payment of sales tax. In addition to the extra tax and penalties for the determination of tax bags, the Sales Tax Validity Appellate Tribunal has applied for the sales tax amount on the basis of the value of the notification bags by the Central Board of Revenue under Section 2 (46) of the Sales Tax Act 1990. Redirection instructed. And the imposition of the sentence can also be considered according to the law, the appellate tribunal set aside for de novo consideration.
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