APPEAL NO. 1317 OF 1999, DECIDED ON 10TH OCTOBER, 2001. versus APPEAL NO. 1317 OF 1999, DECIDED ON 10TH OCTOBER, 2001.
Section 8 and Second Schedule: Sales Tax (Third Amendment) Ordinance (XXI of 1996), Advance Finance Supplement (Amendment) Act (IV of 1997), Preamble Section R1111 (I) / 96, Tax Credit allowed up to 21 21 1996 Pharmaceutical Products Stock Input Tax Input Tax Adjustment Claims were made until 21 1996 10 1996 and they did not claim input after 22 1996 10 1996 because the product was eventually discharged. Therefore, the demand for restoration of the pre-adjusted input tax on the stock was raised (material, in process and out) claiming the tax adjustment justified by the pharmaceutical manufacturers was valid and the Legal Appellate Tribune Allowed the appeal and set aside the order.
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