SALES TAX APPEAL NO.K-163 OF 2004, DECIDED ON 27TH SEPTEMBER, 2005. versus SALES TAX APPEAL NO.K-163 OF 2004, DECIDED ON 27TH SEPTEMBER, 2005.
Sections 3 (3), 7, 8, 10, 11 and 46 appeal for deduction and adjustment in input tax and tribal medicines and locally manufactured medicines apply at 1% after tax of 5%. Imposed on the site. 7 1996 to 21 10 1996 The appellant paid sales tax accordingly, claiming input tax adjustment in respect of the raw material which was purchased during the relevant tax period and used to supply the taxable goods. In section 7 of the Sales Tax Act, 1990, a registered person was entitled to deduct the input tax paid during the tax period provided that the income was paid or the facts to be deducted from the output tax. It was not disputed that the appellant had properly adjusted the tax paid on raw materials till 21. 1996 to 10, up to this time, all raw material purchased was for consumption in the taxable supply of input The input tax adjustment in the relevant tax period was perfectly reasonable. ? Rights and appeals filed by the appellant in past and closed deals were allowed to the extent that the claim for input tax in respect of the raw material available in the stock on 21 10 10 1996. The demands of the perfect and the regulators in this regard were not legitimate in the law. \ R \ n \ r \ n
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