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Responsible for adjusting section 2 (25), 2 (37), 2 (14), 7, 8, 10, 14, 22, 23, 26, 34 and 36 input tax period from 1 7 1998 to 27 Is cured. 7 In 1998, the adjustment of the input tax with additional tax was found to be due to the fact that the taxpayers were registered with the sales tax collector on 28 7 1998 while they received the sales tax invoice from 1 7 1998 to 27 7. Received unacceptable input tax adjustment against. When they were not enrolled in accordance with the provisions of Section 7 of the Sales Tax Act, 1990, the unregistered person was neither entitled to claim input tax adjustment nor authorized to issue sales tax invoice. That the definition of registered during July 1998 was covered by the person who was registered or registered or registered. Since the persons responsible for registering also came under the definition of the registered person and were entitled to all the benefits available to the registered persons, during that time the taxpayers correctly verified the relevant receipts and such The sales tax payment against the invoice was confirmed. Sales tax was paid against receipts issued during this period as was properly reflected in the purchase register as well as reflected in the monthly returns. Such receipts also appear in the party's sales register. Suppliers confirmed the invoice issuance and also confirmed the sales tax payment. The date of commencement of business in the application for registration was pointed to 1 1998 as the registered person had the right to claim / receive input tax credit on the supplied supplies during the period as registered jobs for advocates from Gari Mori lawyer