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SALES TAX APPEAL NO. H-163 OF 2005, DECIDED ON 7TH OCTOBER, 2005. versus SALES TAX APPEAL NO. H-163 OF 2005, DECIDED ON 7TH OCTOBER, 2005.

Sections 7, 36, 46 and 72 CBR Letter No. 2 (I) / STP 2001 (Pt III), dated 23 4 2001, Para 4 Natural Gas Regulations Sales Tax Collection and Payment, R6 Input Adjustment in Tax Appeal The appellate tribunal in issuing a showcase notice to the appellant shows that it is alleged that the appellant's registered person adjusted the unpaid amount of input tax included in the gas bills payable by the sales tax. , Which was not acceptable under section 7 of the sales tax. Sales Tax Collection and Payment Act, 1990 and R6, Letters No. 2 (1) to STP / 2001 (Pt III) on Natural Gas Rules, 1999, Directive 23 4 2001, Central Board of Revenue For instructions, clear instructions in sub-paragraphs (i), (ii), (iii) and (Iiv) of paragraph 4 of the 23 ated date of letter No. 2 (i) STP (200) (Pt I1I). The department's action was illegal in view of the. Taxpayers were obliged to follow them in the light of Section 72 of the Sales Tax Act, 1990, when the authorized authority was relieved. Taxpayers could not be denied this decision, hence the above paragraph (4). ), The department was instructed not to violate the input tax deduction under section 7 of the Sales Tax Act 1990, however, accepting the direction of demand in this case, the demand in this case Taken, violation of the provisions of Section 72 of the Sales Tax Act 1990 was declared illegal and illegal. \ r \ n \ r \ n best law firms from Qasba Gujrat lawyer