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

Sales tax disallowance for late or missing purchase declarations may be contested through VAT appellate remedies by explaining the delay. Disallowance of State Sales Tax on purchases included in closing stock arose because declarations were not furnished or were furnished late for purchases on or before 30.09.2005; the recommended course is to pursue the VAT appellate remedy and explain reasons for non furnishing or delayed furnishing of the declaration.