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S.T.A. NO. 2261/LB OF 2001, DECIDED ON 4TH MAY, 2004. versus S.T.A. NO. 2261/LB OF 2001, DECIDED ON 4TH MAY, 2004.

Sections 8 (1) (a), 7, 13, 33 and 34 Section RA 839 (I) / 98, dated 23 7 1998 Tax credit exemption not allowed Agricultural Tractor Supply Adjustment Officer with additional tax Applicant is ordered to pay sales tax on the basis that there is no rule for refund of input tax on parts, components and consumables used for such goods, from 12 6 1998 to 22 7 1998 The claim for waiver provision was not admissible under section 8 (1) (a). As an exemption from the input tax, the Sales Tax Act 1990 was passed under section RO 839 (I) / 98 dated 23 7 1998, the appellant contends that the government should not allow agricultural tractors to collect sales tax. I miss the budget. Directive C No 1/10 STB / 98 dated 12 6 1998, which was clearly sent by the Secretary of Law's validation (Sales Tax Budget) and repeatedly emphasized that its application was immediate. That is, the applicant's action amo nt from 12 6 1998, as the clause of section 8 of the Sales Tax Act 1990 did not result in input adjustment and the Adjustment Officer correctly ordered the payment of the amount to the appellants, However, in the case of the case, there was no justification for this imposition. Additional taxes and orders were only modified to this extent by the Appellate Tribunal online advocate from Sanghi lawyer