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VAT - Highlights / Catch Notes

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Compounding of Offences - suppression of sales turnover - ...

Case Laws     VAT and Sales Tax

June 13, 2020

Compounding of Offences - suppression of sales turnover - failure to take registration - Kerala VAT Act - Special Rebate - t the assessee had been carrying on job-works as also the fact that the assessee is dis-entitled from claiming special rebate we modify the further addition to be at 25% (1/4th ) of the actual addition made on account of the sales and purchases as adopted by the Assessing Officer.

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