JOYLA SADAT COTTON INDUSTRIES versus COLLECTOR OF CUSTOMS
Recovery of sales tax on the return of Articles 36 and 47 of the Sales Tax Appeal from the High Court after issuance of a show cause notice to the Assisi was issued a Notice of Action against the Assisi on 7, 2004, in the circumstances, for three years. After the break and the two-day Sales Tax Act was introduced under Article 36 of 1990. In this case, the showcase notice to be filed within three years of the relevant date where the tax was incorrectly refunded includes the dispute in the present case, which is governed by the provisions of Section 36 (2) of the Sales Tax Act 1990 Was done When a term was provided by a particular law within a period prescribed by law, then a particular action or operation under the provisions of the special law had to be done within th. e Fixed Period The reopening of a diagnostic issue after the expiry of the fixed term was not lawful. \ r \ n
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