Penalty u/s 4B(5) of UPTT - when the assessee in his proforma 4 and form 82 has himself declared the...

Penalty u/s 4B(5) of UPTT - when the assessee in his proforma 4 and form 82 has himself declared the manufacture goods as plastic goods there was little or no evidence before the Tribunal to come to the conclusion that the goods so manufactured were packaging materials - HC .....

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