RAIN DROP, LAHORE versus COMMISSIONER INLAND REVENUE (APPEALS-III), LAHORE
Sections 8A and 8 (1) (CA) jointly and several liabilities of the individual registered in the supply chain where the taxation period without tax was registered from July 2005 to June 2006, claiming that the business activity (July 2005 to June 2006) In the middle). CL (section) of section 8 (1) of the Sales Tax Act, 1990, under which the input tax was rejected. That Section 8A of the Sales Tax Act, 1990, under which the demand for unpaid taxes was entered into, through the Finance Act 2006, was approved on June 30, 2006 and will be applicable from 1st July 2006. ? Prior to July 1, 2006, taxable activity could not be taxed under the aforementioned sections. Further payment of input tax was made to the suppliers after confirming its status from the department's website and there was no other means or means that could confirm the suppliers. Whether or not they have made a payment to the public exchequer. And it was the department's responsibility to check the truth of the suppliers that they paid taxes, especially when the registered suppliers routinely submitted their monthly sales tax along with Section 8A of the Sales Tax Act's department. And were filing abstracts. In 1990 it was expressly stated that whenever a registered person was in the know or there was a reasonable basis to suspect that the supplier would not receive any or all of the tax, then it would be shared by that person. The liability as well as the taxable payment for paying such an unpaid amount of tax in the present case was very different, as the registered person / appellant, Supd.
