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SYED MUHAMMAD SHAH & CO. versus COLLECTOR OF SALES TAX


Further taxes were considered under Section 2 (25), 3 (1A) and 47 additional taxes under section 3 (1A) of the Sales Tax Act, 1990, which were not levied in relation to the supply of these persons. Who is responsible for being registered with the Sales Tax Department. They were not, in fact, therefore, the provisions of section 2 (25) of the Sales Tax Act, 1990, which were incorporated in 2002, were not previously applicable in the 1999 period.

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