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APPEAL NO. S.T. 185/PB OF 2005, DECIDED ON 7TH MARCH, 2005. versus APPEAL NO. S.T. 185/PB OF 2005, DECIDED ON 7TH MARCH, 2005.

Sections 7, 7A, 8, 46 and 66 Section RO 578 (I) / 98, dated 12 6 1998 Application for exclusion of input tax return application by the appellate tribunal under section 66 of the Sales Tax Act 1990 Applied Return of Input Tax on High Speed Diesel Purchase, which is volatile during the tax period, as the adjustment to Input Tax on the purchase of High Speed Diesel is subject to section number (11) of R578 (I). Was not acceptable. / 98 Dated 12 6 1998, Appeals were issued to the appellants and after hearing of the parties, the Adjudicating Officer; Refund of Refused Appeal was filed against the rejected order, the appellant claims the appellant to the appellant tribunal. He had purchased high-speed diesel for power generation in his powerhouse, which was used for tax preparation and production. The appellants had nothing to do with the purchase of diesel equipment, but had to generate electricity through which the appellants taxed their machines for the production of taxable goods for which purpose the supply was received. Is also paid, which was never suspected. The refusal to allow their return or adjustment, at least by the departmental authorities, cannot be supported on any basis once a registered person has established that the goods on which the input tax was paid. They were used or used for the purpose of manufacture or Production of taxable goods or the manufacture of taxable goods or the goods manufactured by them, then subject to Section 7 of the Sales Tax Act, 1990, they are input tax jobs for advocates from Khanqah Dogran lawyer