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MESSRS SUNRAYS TEXTILES MILLS LTD., THROUGH DIRECTOR versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL

Sections 34, 34A and 33 Section RA No. 461 (I) / 99 Dated 94 1999 Extra Taxes and Waivers If the actual amount of sales tax received is paid by April 30, 1999, the interpretation of Section RA No. 461 And the scope (in) / ated 99 Date 4 1999 1999 1999 1999 The provisions of the notification should be given a coherent and meaningful meaning so as to allow equal and equal treatment to all persons receiving the Amnesty Scheme. The method of determining the amount of the tax is involved or at least the assessment procedure did not result in a decisive action against the assessee, nor did the assessment order have the effect of sec 2 (31). , 3, 6, 22, in a showcase notice accusing Skasey of violating the sales tax amount was reviewed. Therefore, in the case of Sales Tax Act 23 and 34 of 1990, in this case, the reliance on the promises and the promises contained in the presence of these representatives, in the present case, did not result in a tax due on the outstanding. In order to take advantage of the exemption given in the notification, the sales tax amount claimed on the showcase notice was paid, the SCCC also had the option to contest the show cause notice. Obtaining a general waiver of the notification by the reviewer meant that on any negative decision-making process and / or subsequent appeals, the Assisi would not be obliged to impose additional taxes and penalties. The SC also held that its defense against the show would not be compromised or compromised on the payment of the sales tax under notification and CL (2) of this notification in the adjudication process. They will be released, claimed us immigration advocates from Rashidabad lawyer