Penalty - forged and fake C-Form - If such lee-way, concession or immunity is granted to such selling...

Penalty - forged and fake C-Form - If such lee-way, concession or immunity is granted to such selling dealers, it will open a flood gate where large scale fraudulent forms seeking concessional rates of assessment will be used to avoid payment of taxes by putting the onus on non-existent purchasing dealers, who will only exist for argument or defence but not in reality. .....

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