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SULMAN PACKAGES (PVT.) LTD., FAISALABAD versus CIR, ZONE-1, RTO, FAISALABAD


Section 8 (1) (CA) and 72A section RO 555 (I) / 96 dated 1 7 1996 section RO 594 (I) / 2012 dated 1 6 2012 Tax credit is not allowed so that suppliers' records I could detect some discrepancies. Not only was the allowable input tax claimed by the registered person registered, but the demand was created without denying that the payment was already made by the registered person to such suppliers. And the reason for this was that the suppliers did not collect sales tax in the state exchequer, which the appellant / registered person claimed was equal to the input taxpayer. 8 (1) (CA) provisions of the Sales Tax Act, 1990 were abolished as unconstitutional. There was an error in understanding this jurisdiction's jurisdiction because Assistant Commissioner Inland Revenue exceeded the limit / option specified in Section RO 555 (I) / 96 dated 1 7 1996, as its authority was subject to the decision of the cases. The sales tax included in it was not more than Rs 500,000. And because of this, the showcase notice was issued for the maximum mandatory limit. The jurisdiction of the jurisdiction was, in the circumstances, without jurisdiction and quorum, illegal and without legal jurisdiction, the cause of the notice was also without guilt and lawful resolution, the super structure built on such a structure Cause notices also suffered the same fate and had no legal consequence as the order passed by the appellate authority could hardly be accepted as an order because it was merely the Federal Board of Revenue. Intelligence and Investigation

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