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SALES TAX APPEAL NO.619/LB OF 2002, DECIDED ON 26TH SEPTEMBER, 2005. versus SALES TAX APPEAL NO.619/LB OF 2002, DECIDED ON 26TH SEPTEMBER, 2005.


Section 66, First Proviso Sales Tax General Order No. 02 of 2004 dated 27 5 2004 To claim return within one year, unacceptable adjustment of input tax was decided due to the exclusion of tax period while the remaining part Regarding the adjustment of input tax before the issuance of the invoice, the appellant / taxpayer asserted that the adjustment in the input tax period did not cause any loss of revenue to the exchequer while the sales. The honorable provisions of the Tax Act 1990 were merely natural acts. According to the Input Tax Adjustment, the Double Taxation Authorization Mechanism for Sales Tax General Order No. 2004 states that the Sales Tax Act, 1990, was read with the first time under section 66, the relevant jurisdiction collector (Sales Tax). Was given the option to opt out of all. Adjustment of tax period in Input tax, subject to certain conditions, was made exclusively by the Central Administration of Revenue. Settle similar cases Appellant / Taxpayer did not avail the first private right to Section 66 of the Sales Tax Act, 1990. Due to which the sales tax was adjusted in accordance with the Sales Tax General Order No. 2 of 2004 on 27th 2004 and the Adjudicating Officer did not give proper acknowledgment. According to the case law, the appellant / taxpayers were advised to consult the relevant Collector of Sales Tax and seek the desired relief as it related to the inappropriate adjustment of the input tax. And the issue was solved. Collector Sales Tax for consideration of the terms of the first clause under Section 66 of the Sales Tax Act, 1990

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