Levy of penalty - sales tax was paid belatedly - discretion - ...
Sales Tax Penalty: Dealer's Past Conduct Influences Decision on Late Payment Penalties.
September 25, 2015
Case Laws VAT and Sales Tax HC
Levy of penalty - sales tax was paid belatedly - discretion - The previous conduct of the dealer is not an irrelevant factor in deciding whether or not penalty should be imposed on a dealer. - HC
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