Sales Tax Rules, 2006

CHAPTER-V-C

REFUND TO PHARMACEUTICAL SECTOR

From: 2023-12-07 - To: 0000-00-00 39W. Cost Audit.– In order to determine that the incidence of excess input tax claimed as refund under these rules by an eligible person has not been passed on to the consumers, (a) annual cost audit will be conducted by a Cost Accountant…