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APPEAL NO. 3/ST/IB OF 2003, DECIDED ON 25TH FEBRUARY, 2006. versus APPEAL NO. 3/ST/IB OF 2003, DECIDED ON 25TH FEBRUARY, 2006.

Sixth Schedule Section 7, 8, 66 and Senior 3 (vii) of Punjab Sales Tax Ordinance (II of 2000), Section 3 of Notification Section R575 (I) / 98 and Schedule Senior 1 (a), Dated, 12 6 1998 Input tax adjustment appellant was providing various services to his guests as a Five Star Hotel in providing sales tax, taxable services and the Adjudicating Officer found that the appellants claimed wrong input tax on various items. That was not used / used in their taxable income and that was a violation of Sections 7 and 8 of the Sales Tax Act 1990. Authorities said that most of the items in question were contained on notification 126 1998, through notification section R 578 (I) / 98, therefore, the tax paid on adjusting the input cannot be allowed. Validity Appellants are entitled to pay their input or deduct tax payments provided to the taxable services they receive during the Input Tax period during the Input Tax period. Taxes A value-added tax was levied, levied, and ultimately taxed to consumers at each stage of the value edition; input tax from the taxpayer's output tax liability under Section 7 of the Sales Tax Act. The in-built deduction mechanism, 1990, or its withdrawal was provided under section 66 of the Sales Tax Act 1990, to avoid input tax fraud and double taxation so that the input tax deduction Security measures should be taken to prevent misuse of the facility and increase value. Provided under Sections 7 (2) and 8 of the Sales Tax Act 1990 list of advocates from Umer Kot lawyer