MEHR DASTGIR TEXTILE MILLS LTD., MULTAN versus COLLECTOR SALES TAX, MULTAN
Sections 8 (1) (CA), 7, 8, 21 (3) and 73 Tax credits are not allowed Cross-payment payment suppliers claim input tax credit from tax non-payment Section 8 (1) 1) (CA) is not allowed In the Sales Tax Act, 1990 provided that the sales tax was not deposited in the state treasury by the relevant suppliers, in which case a registered person should be paid on the goods. Will not be entitled to recover or deduct input tax. The interest of the buyer who made the purchase with good intentions but did not have the power to nail down the supplier's business dealings. To protect the interest of the buyer, the Legislature inserted a sub-clause (3) in section 21 of the Sales Tax Act 1990, stating that as long as the registered buyer was registered under section 73 of the Sales Tax Act, 1990 Does not fulfill the obligation, the invoices will not be entertained for the purposes of sales tax refund or input tax credit issued by such person (supplier), and once such person (supplier) is black listed, Refunds or input tax credits are claimed against receipts issued by him, whether before or after such blacklisting, the registration is suspended. During the period which will be rejected, the order of speaking itself will also be passed which has been presented and the opportunity to be heard shall be given to a person who has been arrested under section 21 (3) of section 21 of the Sales Tax Act, 1990. Being a beneficial legislator, the registered person has met the requirements of Section 73 of the Sales Tax Act 1990, as it is clear that he has provided the contents of such shows
