THE COMMISSIONER OF INCOME-TAX versus M/S. PACKAGES LTD.
The provisions of Sections 27 (1) and (3) and 27 Section 27A were not in any way in conflict with Section 27, in fact Section 27A of the goods on the partially manufactured goods or on the goods purchased The source was the subsidiary of the payment of safe tax. The return of the tax imposed under section 27 (3) was necessary for the return of the amount prescribed under section 27 (l), in view of the fact that the reviewer could not be allowed to do so. Under section 27 (3), the application was neither made nor made ahead of time. Under Section 27A of the Axios cannot independently claim an adjustment in the additional amount paid as a sales tax under section 27A.
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