Explanation of Section F FBRD 9 17 9 9 2009 2009 Certain transactions are not acceptable in the Assessment which the Assessing Assessed that the account was settled through a consideration other than cash ie sales tax. The provisions of section 7373 of the Act 1990 were not applicable. For transactions over Rs 50,000, the payment was to be paid through cross-check and it is believed to have failed to comply with the legal requirements and any input claim as well as output adjustment. I am also legitimate. Applicability of Sales Tax Act 1990 amount No payment was involved in book transactions on payment of money the The purpose of payment was economy documents and book adjustment by all means covers such situation exception section. Some of the transactions provided by 73 were deemed unacceptable and the sales tax was controlled by the phrase "payment" on 1990 amount It was not applied to any of the other payment methods and the two sisters. There was no payment for the transaction between the concerns and the entire supply and adjustment was made through the books. As claimed by Assisi and confirmed under Section 73 of the Sales Department. The Tax Act, 1990 shall not apply to such transactions Assessing Officer did not justify in denying the benefit of the said transaction to the taxpayers that Section 3 of the same required payment by cross check. Applicable books benefit from Sales Tax Act, 1990, was illegal The department official was instructed to make a formal payment.