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VAT - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Levy of penalty - Entry tax - this is the case where the Entry ...

VAT and Sales Tax

September 18, 2020

Levy of penalty - Entry tax - this is the case where the Entry Tax was not paid by the petitioner on the first instance, in view of the prevailing law at that point of time - In such circumstances, when there are bona-fides on the part of the importer in refraining from paying the tax, no penalty could be levied - HC

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