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FAUJI SUGAR MILLS versus ASSISTANT COLLECTOR SALES TAX


Sugar was exempted from sales tax until 31, 1998, for appeal to the Input Tax Adjustment High Court on Raw Materials / Items and Appellant before 1-4 1988 during raw material / goods immunity. Used in such material purchased by the appellant after 1 of 1998 when the appellant's claim that the sugar stocks sold on April 4, 1998, were input tax adjustments on raw materials. If so, it is used in the preparation of taxable tax on land which has increased the stock up till 31 3 1998. This period was only partially sold and the sale of sugar kept by appellant and further production was made in April 1998, during April 1998. Appellant claimed that on such sale, the appellant was liable to pay the sales tax, he had the right to claim the input tax. The Adjustment Tribunal stated in an unconstitutional order that since Sugar was exempted from sales tax by 31 31 till 1998, Appellant 1 was entitled to adjust the input tax paid on raw materials purchased before 1998. ? If the supply of sugar was made after the withdrawal of the exemption, Section 59 of the Sales Tax Act 1990 was removed from the principle of clearing in 1997, prior to its repeal in 1997, in some instances of nature. Was created for, when born after the departure. Section 59 of the Finance Act, 1997, an alternative section 59 was re-introduced through the Central Territory of the Finance Act, 1998, thereby being declared as non-guaranteed for the period and the interim period of 1998

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