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FAROOQ KHALID PIPE MILLS (PVT.) LIMITED, LAHORE versus COMMISSIONER, INLAND REVENUE (APPEALS-II), LAHORE


Section 2 (37), 3, 6, 7, 8 (1) (CA), 8 (1) (D), 8A, 14, 22, 23, 25, 26, 28, 36 and 73 input tax Claims for adjustment of veterans must first accuse the registered person of fraudulently committing tax fraud, whether he was deliberately, dishonestly or fraudulently and without any legal excuse, fraud. To deny the allegation, the taxpayer further requested that the raw material was purchased from the registered persons and that the receipts issued under the provisions of Section 23 of the Sales Tax Act 1990 were also obtained and the status of the suppliers checked. And also from the Federal Board of Revenue's website This was confirmed and reported to be active and given after all payments have been processed. The provision of Section 73 of the Sales Tax Act 1990 is to provide suppliers with copies of their monthly sales tax returns and relevant period summaries, and with all precautions and efforts, as well as all government resources to verify status. Used. In fact, all the required conditions are met with respect to the suppliers that are specified in Sections 7 and 73 of the Sales Tax Act 1990 and pay the tax to the supplier. Under Section 3 (3) of the Sales Tax Act 1990, the responsibility for tax filing was the exclusive responsibility of the suppliers who were regularly registered at the relevant time and regularly submitted their monthly returns and summary sales to the tax department. And this is to check and find out if the supplier is collecting its sales tax in the state exchequer, deceive the taxpayers on the property and the charges.

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