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Section 8 tax credit not allowed Unacceptable input adjustment Appellant claimed input adjustment on something that did not meet the requirements of Section 8 of the Sales Tax Act 1990 because tax related activity on these goods. Was not included as the goods have nothing to do with hotel bills and air ticket sales tax liability products, nor was the appellant able to prove the same before the lower forum or even at the appeal stage. ? when you need a advocate from Shahkot lawyer