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VAT - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Arrears of sales tax - actual defaulter - collection of arrears ...

Case Laws     VAT and Sales Tax

July 28, 2021

Arrears of sales tax - actual defaulter - collection of arrears after lapse of 14 years - The first respondent has not collected the recovery of sales tax vigilantly from the defaulters. Thus, the actions initiated after lapse of many years cannot be sustained. - HC

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