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C.I.R., ZON$-II, R.T.O., KARACHI versus H.R. COTTON INDUSTRIES, KARACHI


Section 7 Special procedure for collection and payment of sales tax (electric power) rolls, 2000 R7 (2) (Section R124 (1) / 2000 dated 15 3 2000) Input tax on electricity bills In the Adjustment Department claimed that the electricity bills were not in the name of the registered person, the Adjudicating Officer rightly rejected the adjustment tax claim and that the First Appellate Authority had the right to input tax credits on utility bills. Permission was not justified in allowing. Output tax payments could be deducted in the first phase of tax liability, and Section 7 of the Sales Tax Act 1990 supported the record of the approach, indicating that the taxpayers had input taxes. Regardless of whether the bills were in his name or not, the evidence proved that the fact of the payment of the input tax and that of the taxpayers was non-refundable from his output tax, the appellate tribunal said. The Department's First Appeal Authority rejected the appeal

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