Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SCH VAT and Sales Tax - 1996 (8) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (8) TMI 430 - SCH - VAT and Sales TaxSection 16(1)(b) applies only if assessment has been made at a rate lower than the assessable rate. Appeal dismissed. In the instant case, the assessment is not at a rate lower than that at which the turnover ought to have been assessed; it is really a case of seeking to reassess under a different head.
|