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S.T.A. NO.714/PB OF 2002, DECIDED ON 7TH JANUARY, 2005. versus S.T.A. NO.714/PB OF 2002, DECIDED ON 7TH JANUARY, 2005.


Section 32A, 22, 11 and 3 of the Central Excise Act (I of 1944), the Central Excise Rules, 1944, Special Audit presented by Chartered Accountants or Cost Accountants, Section 22 of the Audit on the basis of raw material consumption Under the Sales Tax Act, 1990, a registered person had to keep certain records which had to be submitted to the audit auditors, instead of focusing their attention on the prescribed record, under which there was a single raw material for evaluation. Relied entirely on assumptions and hypothetical consumption. Although section 11 of the Sales Tax Act 1990 was provided for tax on the supply of section 11 of the Sales Tax Act 1990, no such word was filed against the Central Excise Act, 1944, in order to provide a quantity of supply. Was not explicitly added. With the Central Excise Rules, 1944, the Sales Tax Act of 1990 provided no way for power or estimation to determine production on the basis of options or hypothetical consumption. f The new method adopted for determination of production on the basis of raw materials, speculation and speculation, was discriminatory despite the disadvantages of the provisions of the Sales Tax Act 1990, as well as Section 3 of the Sales Tax Act, 1990 That is, the sales tax on the cost of taxable supply also shows the scope of receiving and levying, the finance of the Sales Tax Act 1990 should be justified and should be strictly enforced, on any subject. Accusations are made through clear and unambiguous words. There is no scope for any intention, nor is there any equality or speculation about the tax department, under the circumstances, allegedly by taxpayers.

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