Section 73, 33, 34, & 36 and non-payment of money for transactions of more than fifty thousand rupees by cross 46, etc., the purpose and scope of sales tax act 1990 and the sales tax. The purpose of section 73 of the Act 1990 was. To facilitate the transaction of a registered person through the bank and also to avoid input tax adjustment on false and fake cell tax receipts. Penalties applicable under Section 73 of the Sales Tax Act 1990, payments for transactions of more than fifty thousand rupees will be made through a cross-check or other cross-banking banking instrument, in the present case 1 of the refund of sales tax. The recovery of claims of Rs. 087,278 (which had already been approved by the competent authority) was found to be illegal, arbitrary and contrary to the principles of natural justice. The Sales Tax Act, 1990, requested the appellant / taxpayers not to comply with Section 73, because these evidences were not brought into consideration at a later stage, when their claim was approved by the competent authority, Prior to the evidence based on the same evidence, the order without any jurisdiction was invalid.
