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1977 (5) TMI 74 - PUNJAB AND HARYANA HIGH COURT
Extract:
....... attracted. In our view, there is no repugnancy between the provision for levy of penalty under section 14-B(7) when an attempt to evade the tax is discovered and the general scheme of the Act which provides for the levy of tax at the point of first sale within the State. The writ petitions are, therefore, dismissed with costs. Petitions dismissed.