Reassessment under UP VAT - Refund of Tax – There was no fresh ...
Case Laws VAT and Sales Tax
September 7, 2013
Reassessment under UP VAT - Refund of Tax – There was no fresh material nor any tangible evidence was brought in any survey or in subsequent years which may have indicated that the discounts were actually not received by the consumers and that it was only a paper transaction by credit notes - HC
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