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Sales Tax Act, 1990
Appeals
 
SECTION : 127 Sub-Section 1& 2(b)
 
Comments :
The act of commissioner against recovery of tax from the person from whom the tax was not deducted / collected has been made appeal able. Moreover mandatory payment except tax payable with return of total income before filing an appeal has been dispensed with by virtue of omission of clause (b) of sub section 2 of this section.
 
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Common taxpayer ID number
Computerized system
e-intermediary
Input tax
Sales tax account
Supply
Value of supply
Wholesaler
Tax Credit Not Allowed
Joint and several liability
Excess amount to be refunded
Short paid amounts receivable
Exemption
Records
Return
Audit by Cost Accountants
Offences and Penalties
Obligation to produce documents
Search without Warrant
Power of Adjudication
Appeals
Appeals to Appellate Tribunal
Reference to High Court
Alternate Dispute Resolution

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