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S.T.A. NO.34 OF 2001, DECIDED ON 3RD DECEMBER, 2001. versus S.T.A. NO.34 OF 2001, DECIDED ON 3RD DECEMBER, 2001.

Sections 9 and 46 of the Debt and Credit Note Appeal were proposed under section 9 of the Sales Tax Act, 1990 where a registered person can issue debit and credit notes and, in the same case against the output tax, was stated in 5 cases. Was. (a) cancellation of supply. (b) return of goods; (c) change in the nature of supply. (D) the change in the supply price and (e) the change in the supply price as one of the circumstances presented under section 9 of the Sales Tax Act 1990 for the issuance of debit and credit notes. Should be considered a legitimate land. The terms and conditions which a Board may impose in section 9 of the Sales Tax Act, 1990, will not mean that the Board may limit the scope of the law. By clause, the Board was empowered to enforce only the terms and conditions of the Code. Item Debt and Credit Notes and Destruction of Goods Regulations, concern itself with return of goods about 1996, the four other situations mentioned in section 9 of the Sales Tax Act 1990 establish the issuance of debit and credit notes by the executive authority. Will The other four conditions mentioned in Section 9 of the Sales Tax Act 1990 will be operational without any conditions and limitations as no rules were enacted by the Board. References list of supreme court advocates from Ahmadpur East lawyer