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SALES TAX APPEAL NO.1207/LB OF 2003, DECIDED ON 6TH MARCH, 2006. versus SALES TAX APPEAL NO.1207/LB OF 2003, DECIDED ON 6TH MARCH, 2006.

Inadmissible input on section 8 (1) (a) and 46 telephone bills has appealed to the Tribunal Adjudicating Officer to explain the applicant's unacceptable input on telephone bills, as well as the interpretation of additional tax and penalty adjusting officer. Was that under section 8 (1) (a)) sales tax act 1990 prohibited the claim of input tax on goods not used for the preparation of taxable goods or taxable supplies, It was difficult to suppose that the appellant claimed that the entire telephonic facility was exclusively used for tax purposes; Or participated directly in the preparation or delivery of the sugar since the manufacture of sugar was only a seasonal activity and the sugar mills remained closed for about 8 to 8 months a year, no reasonable distribution of input claim was possible on this account. ? According to the departmental practice, the tax law was properly enforced by the adjusting officer, and the unclean order regarding input claimed on the telephone bills was properly approved according to the law. best law firms from Bagh lawyer