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Section 8 (1) (A) and 7 Customs Act (IV of 1969), Schedule I, Chapter 84 Section RO 1307 (I) / 97, dated 20 12 1997 Section RO 578 (I) / 98 dated 12 6 1998 No Tax Credit Input tax adjustment in respect of sales tax and forklift trucks paid on spare parts of machinery was not permitted but as per section RO 1307 (I) / 97 dated 20 12 1997, only section RO Such an adjustment was allowed, which was made in relation to the goods, which constituted an integral part of the taxable supply, that is, the raw material used in making the taxable goods. Once a registered person established that The input tax on which goods They were used or used directly or indirectly for the purpose of manufacture or production of tangible goods or the manufacture of taxable goods or making goods by them, then they were deducted from the input tax. Became entitled to be taxed through the output for this purpose. In respect of a particular tax period and if there was no output tax then he was entitled to a refund of the input tax, in respect of the forklift truck, the adjustment of the input tax was permissible for taxable purposes. And was not listed in any notification issued under section 8 (1) (b). The Sales Tax Act, 1990 forklift trucks were special purpose vehicles that carried finished goods from production halls to factory warehouses and were classified under Chapter 84 of the Schedule to the Customs Act 1969 and Not under Chapter 87. According to the schedule, vehicles which were not eligible for input tax adjustment under Section RO S78 (I) / 98 dated 12 6 1998 immigration advocates contact from Jhand lawyer