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VAT - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

The two appellate authorities have concurrently failed to ...

VAT and Sales Tax

February 28, 2020

The two appellate authorities have concurrently failed to appreciate not only the fact that the Assessee was entitled to file the 'C' declaration forms even at the appellate stage, which was nothing but continuation of the assessment proceedings, but also, they being the fact finding authority, were entitled to peruse the facts as the assessment authority- HC

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