Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1994 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (10) TMI 286 - HC - VAT and Sales TaxExtract: .......eviable in the present case, without a definite finding that an incorrect return was filed wilfully. In that view of the matter, the penalty levied under section 12(3) of the Act is not exigible and therefore the same is deleted. 9.. In the result, the revision filed by the assessee is allowed in part. No order as to costs. Petition partly allowed.
|