Section 8 (1) (CA) tax credit is not allowed In case of proof of non-payment of tax by the supplier the non-collision accuracy department must confront the registered person to show tax against this case. Can be done. Invoices that could not be submitted to the National Treasury Department could not be given a free hand to assume that the tax had not been collected and the evidence on the face of the registered Prima was apparently not exchanged with the registered person and on the other hand. , The registered person cannot verify his claim for tax payment at the import stage. The registered person should be given another opportunity to defend himself before the tax officer and the taxation officer had to face the registered person on the basis of evidence of this aspect. No payment has been made to deny that the show cause notice was not issued on any speculation, it will be transferred from the taxpayer, the registered person, which he or she must prove otherwise, if it is proved. If the tax was not deposited in the public exchequer by the suppliers, no other interpretation of the clause can be made and the recipient is the registered person under the provisions of Section 8 (1) (CA) of the Sales Tax Act 1990 Should be trapped in a riot and cannot be allowed adjustments, both of the following orders were vacated and the matter is taxed Fysr was remanded so they decided to repeat it. Instructions and instructions given