NIAGRA MILLS (PVT.) LTD, FAISALABAD versus COLLECTOR (APPEALS), FAISALABAD
Taxpayers, who paid through the disappearance of sections 10, 46 and 73 input tax, claimed that the adjustment for the input tax deducted by their supplier at the time of diesel supply was made by him. It was used from generation to generation and its textile unit started diesel machinery. Used in the manufacture and manufacture of a product to which the assessee / taxpayer was responsible for paying the sales tax, like other purchases, it should be allowed to be taxed provided that the taxpayer provided under section 73 Complies with other legal requirements, including goods made. Filing the Sales Tax Act, 1990, was a practical process, even after the introduction of the software, if the assessee had made a manual application, unless there was a special exclusion, from his claim of non-compliance with the taxpayers. Should not be deprived The aforementioned software department requirements should not be denied to the aforementioned application and should allow taxpayers to comply with the demand, such as NTS, and then the required input tax, etc. The department was directed to allow input tax adjustments on diesel for all years and take actions thereafter.
