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S.T.A. NO. 86/LB OF 2006, DECIDED ON 23RD DECEMBER, 2006. versus S.T.A. NO. 86/LB OF 2006, DECIDED ON 23RD DECEMBER, 2006.


Section 2 (1) and ??? The difference between the taxable supply of registered person's bank account in the credit balance and the sales declared in the sales tax return is treated as sale to unregistered persons even though the tax is not verified by the registered person. Could do. In addition to the documentary evidence, the minutes of the meeting that the difference, which was received by bank transfer or in cash, was a debt of concern to his sister and the directors, the department also had a sales tax record or any other The documentary evidence could not prove that the receipts were linked to the supply of taxable goods by the registered person unless the credit entries in the account books were proved to be linked to the supply and on the basis of any assumption made. Taxes not charged are not guaranteed. The department has not been able to prove in law that the credit balance in the account of the registered person is linked to the taxable tax, the tax demand on that account was not maintained. \ r \ n \ r \ n

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