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VAT - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Forfeiture of tax paid u/s 46A of KGST Act - Sale of SIM Cards - ...

November 29, 2018

Case Laws     VAT and Sales Tax     HC

Forfeiture of tax paid u/s 46A of KGST Act - Sale of SIM Cards - The claim for refund, if any, would subsist only in the consumer and it is the State who is competent to make such refund as per the procedure prescribed - There can be no refund to the assessee.

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