disallowed of State Sales Tax on the Closing Stock

[DALIP MEHRA]

Amount of State Sales Tax paid  on the purchase on or before 30.09.2005 not allowed in the assessment giving ground that declaration not made in due date.

[Surender Gupta]

You may follow appellate remedy as per the provisions of VAT laws stating the reasons for non furnishing or delayed furnishing of declaration.

AI Summary

Missed Deadline for Declaration Leads to Disallowed State Sales Tax on Closing Stock; Consider Appellate Remedy per VAT Laws A query was raised regarding the disallowance of State Sales Tax on closing stock due to a missed deadline for declaration submission. The issue pertains to State Sales Tax paid on purchases made on or before September 30, 2005, which was not allowed in the assessment. A response suggested pursuing an appellate remedy in accordance with VAT laws, providing reasons for not submitting or delaying the required declaration.