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Sections 23 and 46 In the Appellate Tribunal, the exception to the appeal that is found in the record of the appellant during the audit of the record During the corresponding year's audit, there was three contradictions in the record of the appellant. (i) lack of stock; (ii) suspicious receipt and (iii) violation of Section 23 of the Sales Tax Act, 1990, regarding the first contradiction, to identify any material misconduct in the physical verification of the appellant's stock. I was unsuccessful, even otherwise the Appellant could not satisfy any of the following forums. No stock loss found. The search against the lack of stock was maintained by the lower forums and to the extent that the appeal was rejected, the details of the alleged invoice have been properly proved by the department in the original counsel for the appellant, however the file Was placed on photocopies of various sales tax receipts, marked against which the refund amount was withheld, and it was alleged in these circumstances that she could not recover the appellant. Because the amount was already withheld which was not linked. All are considered through the lower forums. Reconciliation of the records by the department would be appropriate and just, and after reconciliation, the search of the lower forums on this account was put aside and, the officer adjourning the matter was remanded so that the record could be reconciled. ? Contradictions, in this regard, the findings were challenged by the appellant in the light of an order sent by the first collector in which it was found that the appellants were not required to pay tax on the goods, which were never received nor received. Hi fro advocate from Silanwala lawyer