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APPEAL NO.19/ST/IB OF 2006, DECIDED ON 24TH FEBRUARY, 2006. versus APPEAL NO.19/ST/IB OF 2006, DECIDED ON 24TH FEBRUARY, 2006.

Sections 3, 6, 14, 19, 22, 23, 26, 33, 34 and 36 Sales Tax General Order No. 1999 Dated 6 4 1999 Section RO No. 500 (I) / 2003, dated 7 6 2003 CBR Letter C No. 3 (2) M. (Audit) / 2002, dated 12 6 2002, Registration of Tax Registration, on the income tax side and on the difference of taxable supply declared on sales tax return before additional tax and penalty registration for which this unit. The matter has to be registered. The matter has been presented on the basis of the difference in the cost of supply from income tax declarations as compared to the sales tax return filed in the sales tax department section 14 of the department. The Sales Tax Act, 1990 was amended to address the Sales Tax Registration Requirements, 1998, which came into force from 1-7 1998 and required that all wholesalers (including dealers) and distributors, notwithstanding the legal requirement. Had to register. And the applicants could not get the registration till 20 199 199 9 No notice was required for the compulsory entry under Section 19 of the Sales Tax Act, 1990 that the Sales Tax Department had not issued from 1 7 1998 to 20 5 1998. The agreement was issued on the basis of income tax declarations in the period. The demand for sales tax liabilities with additional taxes and penalties was decided entirely before the date of registration on the basis of income tax declarations ie the Appellate Tribunal liabilities on the basis of reconciliation decision on 20 April 1999 registered the date of registration. Found out after Be retained because all persons who were enrolled from a particular date were obliged to maintain the original record of sale and to pay the sales tax on such delivery at the standard sales tax rate on appeal. Make. attorney vs advocate vs counsel from Mustang lawyer