Sections 7 (1) and 8 (I) Section RG 987 (1) / 99 Dated 30 8 1999 Section RO: 578 (1) / 98, dated 12 6 1998 CBR: S Letter No. 2 (77) ( ST) / 95 / Volume VI, dated 28 3 2002 Determine the tax liability for the adjustment of input tax paid on the purchase of spare parts for maintenance of plant and machinery of mills and the reason for receipt thereof. Tax credits for identifiable spares, item payable tax and maintenance equipment (such as paints, grease, lubricants, tires, tubes, batteries, etc.) under section 7 (1) of the Input Cell Tax Act 1990 Were accepted for convenience, as they were provided in Section 8 (1). ) The appellate tribunal listed under any notification issued on or under the Sales Tax Act, 1990, excluded that portion of the order demanding the payment of sales tax and the additional tax and penalty as it would have been incurred by the purchase of additional parts, accessories. Was concerned and demanded payment of input sales tax related to the purchase of spare parts, accessories and maintenance equipment necessary for the maintenance and processing of such equipment for the necessary operation of the production machinery. Part of the order that was then made available under S: 8 (1). Sales tax act, 1990 or section R578 (1) / 98, dated 12 6 1998
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