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VAT - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

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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