Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + Tri VAT and Sales Tax - 1977 (4) TMI Tri This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1977 (4) TMI 52 - CUTTACKExtract: .......factory at Calcutta. This being the position, the assessee is not liable to be assessed with Central Sales Tax. Consequently, the question of imposition of penalty does not arise. 11. For the reasons stated above, the appeal is allowed and the assessment of tax and penalty is annulled. Central Sales Tax and penalty, if realised, should be refunded.
|