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VAT - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Levy of penalty for non-maintenance of complete and true ...

Case Laws     VAT and Sales Tax

February 1, 2016

Levy of penalty for non-maintenance of complete and true accounts - sale of motor vehicles from another state - According to the Intelligence Officer, the sales were concluded at Kozhikode and hence the vehicles should have been registered within the State of Kerala. - Mere doubt cannot create any liability - No penalty - SC

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