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The powers of inspection of the Additional Commissioner to amend the orders of Sections 66A and 62 Deputy Commissioners, including sales tax, were taken to purchase the sale when the cost of income was estimated under the Minor Law. , Sales tax was also included and adopted through the review panel, assisted by sales figures. The Department found that excluding the sales tax to reduce its costs was inaccurate, as a result of which more money was allocated to general sales as sales were due. Become pure, that is, excluding sales tax, excluding sales tax, and then claiming it as a cost in a profit and loss account was a mistake for prejudice and interest in revenue because sales tax was not an expense. Was always through payment adjustment and the sales tax was calculated with the net effect of sales tax receipts when it was received and recovered in the sales invoice. It was wrong and at the same time there was a prejudice to the interest of the tax, on the one hand Expenditure was allocated based on the actual ratio. Net sales were grossly over-sold by the government and sales tax was deducted as a share of the profits and losses, so that under the general law, net income was doubled in its estimation. It is a legally binding practice to receive and receive sales tax income adjustments made under section 62 of the Income Tax Ordinance, 1979 and / or the sales treatment famous lower court advocate from Kallur Kot lawyer