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FLYING BOARD AND PAPER PRODUCTS LIMITED, LAHORE versus COLLECTOR, SALES TAX, LAHORE


Section 7 and Third Schedule Section RO 994 (I) / 92 Date 8 10 1992 Assessment of tax liability Income tax dues Adjustment of Income tax dues 1 11 After the provisions of section 7 of the Sales Tax Act, 1990 Was made accordingly. The Department of 1990 claimed that taxpayers were rightfully denied the adjustments to input tax because the claim for adjustment under Section 7 of the Sales Tax Act 1990 was not in accordance with the law, as provided under The procedure needed to be made accordingly. The accuracy of the Sales Tax Act, 1950, did not object to the validity of the input tax of the claim, but it was submitted to the collector that the raw material of the articles was used in the preparation of the taxable supply. That this claim did not conform to him. If the departmental doctrine was deemed correct under the Sales Tax Act, 1950, then it was simply a breach of the rule by the taxpayer's refusal. F. Input tax adjustment is merely a burden of sales tax on taxpayers on technical applications which was not only against the legal provisions but also against the principles of justice but the adjustment in input tax was a fundamental right of a registered person. Was made consciously. Legislation, which cannot be taken solely on some technical and procedural defects

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