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SALES TAX APPEAL NO.646/LB OF 2004, DECIDED ON 20TH NOVEMBER, 2006. versus SALES TAX APPEAL NO.646/LB OF 2004, DECIDED ON 20TH NOVEMBER, 2006.


Sections 36, 2 (37), 4, 7, 8 (1) (a), 10 and 23 are not levied or levied, or incorrectly refunded forged / flying invoices. Recovery of input tax adjustments against was not acceptable against invoices. Physical supplies of goods; taxable supplies would have to pay additional input tax without its use and against such goods. The invoices issued by the counterfeit unit did not recognize any possibility of adjustment from within, thus there was nothing but tax fraud under Section 2 (37). Under the Sales Tax Act of 1990, the self-tax scheme had a special responsibility of the registered person who claimed that he had made input tax adjustments against legitimate sales tax invoices against their counterfeit / dying invoices. Appeal tribunal dismissed as Pitt adjustment illegal

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