HAQ BAHOO SUGAR MILLS (PVT.) LTD., LAHORE versus C.I.R. (APPEALS-II) R.T.O., LAHORE
Sections 2 (37) and 8A Tax fraud Use of fraudulent and fly-by-invoices Dispute of specific tax fraud charges, components of tax fraud, knowledge, dishonesty and fraud were not specifically dealt with when negligence. As such, under section 8A of the Sales Tax Act, 1990 was not contested, taxpayers could not be acquitted of serious allegations based on technical ability; the fact of admitting the use of counterfeit receipts was a burden of proof on taxpayers. Enough to pass on, should not help taxpayers about the practice of using flying invoices, tax The fake and blow-up receipts were paid in the national inquiry, yet they were banned under the law and the result was unacceptable adjusting input tax, as well as other sales results, 2 (37) despite the absence of specific charges. The Tax Act, 1990, contained enough material in the record to transfer the burden of proof on taxpayers
