ELAHI TRADERS, FAISALABAD versus COMMISSIONER INLAND REVENUE, R.T.O, FAISALABAD
Sections 73, 7, 11 (4), 36 (3) and 47A Sales Tax Rule / Directive No. 53/2002, Letter C No. 3 (36) issued by the Revenue Division STP / 99 (Pt 1) ), Dated 13 7 2002 under section 47A Sales Tax Act 1990 Order No 31/2004 dated 31 3 2004 No special transaction is accepted on the basis of the passenger's check dismissing the input tax adjustment on this basis. It was made that payment to the provider was not made through the business. Registered person's bank account The registered person claims that the payment was made through cross-travel passenger checks and the supplying company has also confirmed the argument that the aforementioned passenger checks were deposited in his business bank account The Accreditation Word Bank was subsequently entered into by the Final Act 2003. Prior to such amendment in the period in which the registered person was audited, the language of the provisions identified the word business account and not the business bank account appraisal authority made a mistake in considering the business as a business account. The bank account word for payments made to the supplier for the period prior to the bank account entry was in accordance with the procedure provided under the Sales Tax Act 1990 for the relevant period while the contravention of the provisions of the Finance Act, Even after 2003, the Sales Tax Act was in accordance with Section 73 of the 1990 Act, and it was established by banks to deal with the registered person. Simplify and avoid any input tax adjustment of fake and counterfeit sales tax receipts. , The Revenue had verified all receipts provided by the registered person such as sales tax return, purchase receipts, admission bill and purchase register which were deemed genuine and fraudulent.
