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APPEAL NO. S.T.A. 328/LB OF 2004, DECIDED ON 18TH DECEMBER, 2004. versus APPEAL NO. S.T.A. 328/LB OF 2004, DECIDED ON 18TH DECEMBER, 2004.

Sections 73 and 23 Some transactions are not acceptable Tax payments from the business account rather than the tax invoice bank account failed to properly generate the required receipts issued by the appellant under section 23 of the Sales Tax Act 1990, In spite of providing the appropriate opportunities. In the presence of such invoices, the input tax adjustment was claimed that the appellant was obliged to meet the requirements of Section 73 of the Sales Tax Act 1990 by paying more than Rs 50,000 from the business account in the form of banking instruments. To prove that the payments were made under section 73 of the Sales Tax Act 1990, the appellant also failed to produce proof that passenger checks were issued from the buyer's business account and that the seller was a cross-traveler. Names were crossed. In addition to the business account, checks drawn from sources were not acceptable to the Sales Tax Act, Section 73 of the Appellants of 1990 Appellants who pass the appellant's checks were issued from the business account rather than the bank account, Sales Tax Act 1990 Did not meet the requirements of section 73. Passenger checks were issued from the buyer's bank account; the law did not meet solicitors from Deh Pathaan lawyer