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SWAT CERAMICS (PVT.) LTD., NOWSHERA versus ASSISTANT COMMISSIONER INLAND REVENUE AUDIT DIVISION-I, R.T.O., PESHAWAR


Sales Tax Rolls, Sections 3 (3) (a), 11 (2), 8 (1) (d), 8 (l) (c) (a), 21 (2), 33, 34 and 36 (1) Evaluation of Taxes Tax Assessment of Tax Records During 2006, R12 (5) Federal Excise Act, 2005, Sections 3A, 14 and 19 assess the tax, the Federal Board of Revenue Portal System Input Tax and Special Excise Was blacklisted accordingly. The suppliers were declared unacceptable because the suppliers were either blacklisted or their registration suspended and despite the fact that the suppliers were blacked out even after the supply was implemented. The buyer was not entitled to an input tax adjustment even though the listing was made. The taxpayers of accuracy claimed that the adjustment of input tax credits and the departmental view on the basis of supply against receipts issued by blacklisted persons is that the person registered in such a situation was not entitled to any adjustment. The decision was made against me and the tax. It held that the withdrawal of refunds against receipts of blacklisted and unregistered suspended units was not subject to cancellation of sales tax liability under section 3 (3) (a) of the Sales Tax Act, 1990 And this can only be extended to buyers via notification. Section 3 (a) of the Sales Tax Act 1990, which provided tax shifts to the recipient of certain goods and did not issue any such notification by the federal government in the case of taxpayers. Because such default amount should have been refunded. Blacklist buyer orders by default or by registration

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