Levy of interest and penalty - Absence of C-Forms - It is not in ...

Case Laws VAT and Sales Tax

May 12, 2020

Levy of interest and penalty - Absence of C-Forms - It is not in dispute that concessional levy of tax which is provided by the legislature is to the benefit of the assessee, if such benefit is denied on technicalities, the purpose and object of extending the concessional rate of tax would be defeated.

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Levy of interest and penalty - Absence of C-Forms - It is not in ...

Case Laws VAT and Sales Tax

May 12, 2020

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