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Sections 7 (1), 33 (2), 46 and 73 Appellate Tribunal determine tax liability, enforcement of fines, the power of a registered person to deduct the input tax, section 73 of the Sales Tax Act 1990 Was under , Which made it binding on the registered person that the transaction amount of more than Rs 50,000 would be paid through a cross-bank draft. Or a cross-pay order in favor of supplying from the buyer's business account or any other crossing banking device, in the present case, was made by passenger's check, which were in nature and were not eligible for banking instruments, 73. The provisions of Sections 7 and 73 of the Sales Tax Act, 1990 must be followed by a registered person, not to mention section 36 of the Sales Tax Act 1990, in the showcase notice, Will make tax adjustments, his sales tax liabilities were reduced and taxes imposed under section 33 (2) of the Sales Tax Act 1990 and a penalty of 3% were imposed. property advocates from Nawab Shah lawyer