Sections 7 (2), 8 (1) (A), 6, 23, 26, 33 (5), 34 and 36 (1) section RO 578 (I) / 98, dated 12 6 1998 tax liability assessment registered The individual was paid Section 7 of the accuracy of the collection of the cell tax as a result of small tax payment on unauthorized / unauthorized claims of input tax such as vehicle, building material, office equipment, electrical and gas equipment, telephone equipment. The resulting input tax is not claimed. The Sales Tax Act 1990 permits input tax adjustments provided that the person registered owns the section 8 (1) (a) of the Sales Tax Act 1990 and gives a registered person a claim for input tax adjustment on these items. Dispersed. Input Goods used for any purpose other than the production / production of taxable goods or logistics, as well as Section 8 (1) (b) of the Sales Tax Act, 1990, provided that certain items may not be allowed for input tax adjustment. If they had multiple uses and were liable to misuse them and would otherwise be entitled to input tax adjustments due to taxation. The Central Board of Revenue issued a notification under Section RO 578 (I) / 98, dated 12 6 1998, stating that the items in the notification were not allowed, but the input tax adjustment There is no legal justification for the permit which was struck by the Collector (Appeal) of Section 12 6 1998, by section RO 578 (I) / 98, in the present case, to the extent that the adjustment has already been allowed. Which was not covered by section 8 (1) (b). The order of the Salex Tax Act, 1990 was valid which was approved by the Collector (Appeals) and confirmed by the Appellate Tribunal.
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