APPEAL NO. S.T.A. NO. 1587/LB OF 2001, DECIDED ON 29TH DECEMBER, 2004. versus APPEAL NO. S.T.A. NO. 1587/LB OF 2001, DECIDED ON 29TH DECEMBER, 2004.
The scope of Section 3, 6, 23, 33, 34, 37 (a) (b) and 2 (9) tax audit staff found that the appellant did not issue a sales tax invoice and reported sales tax withholding. Provided no oil cake and no oil litter. A show cause notice was issued for violation of Sections 2 (9), 3, 6, 23, 33, 34 and 37 (A) (B) of the Sales Tax Act 1990 and payable with additional tax validation. Cell tax was due. The registered person was required to submit sales tax with additional tax as the Adjudicating Officer of the Department has decided that the entire principal amount has been deposited and the additional tax liability is payable. Section 34 of the Sales Tax Act was amended. Was, in 1990, directed the Department to allow the payment of additional tax at a simple rate instead of a compound rate, to calculate the amount of additional tax that currently applies and after allowing adjustments. Obtain a balanced amount of extra tax. The additional tax already submitted by the appellant order was amended by the appellate tribunal accordingly.
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