CRESCENT COTTON PRODUCTS, FAISALABAD versus COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD
Sections 10 (4), 11 (2), 8 (1), 7, 4, 2 (14), 22, 23, 26, 33 (11) (C) and 73 Sales Tax Rules, 2006, R37 Standing Order No. 3 of 2 2006 2 11 2006 Refusal to return input tax on the basis of the return of input tax, which was claimed from the invoice issued by the supplier whose registration was suspended. This provider was a non-tax filer of sales tax returns and, as a taxpayer, claimed that he had paid the input tax to the suppliers in accordance with Section 73 of the Sales Tax Act 1990 while the suppliers The responsibility of collecting the input tax in the state exchequer which was registered with the sales tax authority and the suppliers were in the form of sales tax declaration, the supply registers were properly deposited not to allow the input tax. But tax evidences and non-filers' objections could not be raised on a quarterly basis against the taxpayers. The transaction was with the suppliers and the sales invoices were properly issued under Section 23 of the Sales Tax Act 1990 and the sales tax records were retained under Section 22 of the Sales Tax Act, 1990 Option and trial remand was obtained to provide full opportunity for hearing with jurisdiction and a new speaking order was passed, the registered person was instructed to return all documents related to it. Submit before deciding to support the claim.
