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APPEAL CASE NO. 7(1114)ST/IB/TRANSFER OF 2000(PB) AND 7(1563)ST/IB versus APPEAL CASE NO. 7(1114)ST/IB/TRANSFER OF 2000(PB) AND 7(1563)ST/IB

Sections 23, 2 (40) (44), 6 (2), 7, 33 and 34 Finance Act XXII 1997 Input Tax Roll Adjustment, 1992 Tax Invoice Tax Supply Input tax adjustment was purchased, direct manufacturer cash Memo was claimed against such cash memo by the manufacturer's input tax distributor The auditors observed that the cash memo was appropriate sales tax as per the format prescribed under Section 23 of the Sales Tax Act 1990 There were no invoices nor were these suggested alternatives. In addition to the invoice notice for collection of such tax along with additional tax and preventive proceedings under Section 33 of the Sales Tax Act 1990 - Validity Term under Section 2 (44) of Section 6 (2) of the Sales Tax Act 1990 \ Tax Delivery was defined as defined. The Sales Tax Act 1990 did not permit input tax adjustment on certain goods in CL (iv), except that such provision was in addition to the condition in CI (i) of Section 6 (2) of the Sales Tax Act 1990 A tax invoice was required, as described in Section 2 (40), for the purposes of the Income Tax Adjustment Section 23 of the Sales Tax Act 1990, the appellant had no case for these reasons. Had the option to purchase from unregistered suppliers or purchase orders directly from registered suppliers against the tax invoices of such registered suppliers through the original Verification Appellate Tribunal Penalty Was sent as a special case and extra tax was also collected at more than 25% while it would have to pay extra tax as well as fixed by the appellate tribunal. The fixed sales tax amount was also paid in the history. Extra best law firm from Digri lawyer