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---Refund of input tax---Zero rated supplies of 'textile goods'---Audit staff of Directorate of Revenue Receipt Audit observed that refund was sanctioned on the basis of purchase of kerosene oil on 20-10-2010 which had supposedly been consumed on 29-10-2010 in goods exported as stocks of the said had been shown "nil" in its closing balance on the said date; and refund was sanctioned on the basis of purchase whereas it should have been processed on the basis of consumption of kerosene oil---Taxpayer contended before the First Appellate Authority that issue was misconceived and misconstrued as the provision of S.10 of the Sales Tax Act, 1990 did not provide refund on consumption basis but it was on the basis of purchases or imports; that registered person was entitled to claim refund in case...
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