COMMISSIONER INLAND REVENUE, ZONE-III, R.T.O., FAISALABAD versus KAMAL FABRICS, FAISALABAD
Section 10, 11 (2), 33, 34 and 36 (1) Sales Tax Rules, 2006, R33 Input Tax Returns Supply of Textile Equipment Zero Rated Supply Directorate Directorate of Revenue Investigation Audit Audit Refund was approved The purchase of kerosene was based on 20 2010 2010, which is believed to have been consumed in the exported goods on 29 2010 10 2010 as the aforesaid balance was shown in its closing balance. And a refund was approved on the basis of the purchase, which should have been processed on the basis of the consumption of kerosene taxpayers before it was claimed before the appellate authority that the issue was misunderstood. And was misdiagnosed because it was not within the provisions of Section 10 of the Sales Tax Act, 1990. Provide a refund on the basis of consumption but it was based on purchase or import. In case of input tax payment on taxable purchases during the tax period, the registered person is entitled to claim a refund. The provisions of R33 of the Sales Tax Refund Rules 2006 were in accordance with the provisions of Section 10 of the Sales Tax Act 1990, because if the input tax was paid on purchases made during the tax period, the output tax would be due to zero. Will be. The local logistics or export rate rate during this tax period should be refunded to the registered person for a higher rate of entry tax. Since the registered person did not provide any waiver and the alleged input tax paid goods were used solely for the purchase of zero rate supply or for export and the input tax registered person paid thereon To r
