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VAT - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Imposition of penalty - CST Act - purchase tax not paid - The ...

Case Laws     VAT and Sales Tax

December 6, 2018

Imposition of penalty - CST Act - purchase tax not paid - The assessee attempted revision of returns only after penalty proceedings were issued, which is not permissible as per the proviso to Section 42(2).

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