Claims for refunds of sections 4, 7, 10 and 46 Refusing the appeal against the appellants, the benefit of refunding the input tax was Rs. Later, the claim of Rs 277,200 was rejected. Applicants were paid a three-year tax on the purchase as input tax, but the department did not approve such refund on the basis of the black listing law and registered the tax period for concern. No authority was cited to support the suspension proposal. That if the person from whom the exporter purchased the goods was found on the blacklist, then the input tax that the seller had received from the exporter. And it was submitted to the state exchequer, the order of the Assistant Collector could not be returned by which the sales tax registration of the supplier was suspended, could not work out of frustration. The dismissal of the claim of retraction was completely illegal and arbitrary, which sounds rude, whimsical and discriminatory when treated differently under different circumstances. And the same is true of the Immigration Adjustment Order by the same Adjudicating Officer as the order was illegal, invalid and invalid, without any jurisdiction and legal authority, the Deputy Commissioner of Sales Tax (Ref. ) Was excluded, directed to approve the Appeals Tax claim for refund of the pending sales tax under the provisions of the Sales Tax Act 1990 \ r \ n \ r \ n