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Section 7 and 10 tax liability was determined to increase the sales tax demand as unacceptable input tax, and the evidence produced by the taxpayers in support of the input tax credit claim was first filed by the Appellate Authority. It was acknowledged that the assistant collector recorded valid reasons for not allowing it. Input tax credit because he was not in a position to allow input tax credits that were not cleared by the Sales Tax Automated Repository Revenue (STARR), the first appellate authority was allowed to accept the registered person's appeal. Because the objections raised by the technical objections came from the Sales Tax Automated Repository Revenue (STARR) irrevocable evidence of the input tax credit being rejected.

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