Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1993 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (10) TMI 299 - SC - VAT and Sales TaxLiability to pay purchase tax on the oil-seeds purchased - Held that:- Appeal dismissed. No justification for the appellants to keep quiet for a period of 23 years and then come forward with an application for correction with retrospective effect from 1951. The appellants cannot plead ignorance of non-inclusion of oil-seeds for the purpose of extracting oil therefrom in their certificate for such a long period. Thus they cannot now seek retrospective correction covering such a long period.
|