Sections 36, 7, 8, 8A, 10, 11, 23, 26, 2 (14), 2 (37) and 73 Sales Tax Refund Rules, 2006, were not imposed nor small in the collection of R12 tax. Refund claims have been imposed or incorrectly refunded claims showed that the registered person knowingly, knowingly and fraudulently contacted counterfeit / fly invoices issued by the supplier. The person who was blacklisted was charged with violating the provisions of the Sales Tax Act 1990 and the reason was disclosed by the registered person / appellant claiming that he had supplied 06/2006 d Cell equipment sales were purchased by the tax invoice and payment was made through banking channel, while the supplier was placed in the blacklist. 17 11 2007, this means that at the time of dealing with the supplier, he was operative and he did not make any wrongdoing / error in dealing with the suppliers. Improving the status of the operators, and if the supplier was later blacklisted, it will file a post-refund audit of return claims for the tax period 11/2005, 02/2006 to 04/2006 and 06/2006. In the meantime, this may not have the former effect. It has been observed that the appellant was deliberately, intentionally and fraudulently obtained against the fake / fly invoices issued by the supplier which was blacklisted on 17 11 2007, by the appellant / registered person. At the time of the transaction with the source supplier, the supplier was not blacklisted and there was an operating status order by which the suppliers were blacklisted as an executive.
