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Imposition of penalty under Section 53(3) of AP VAT - under reporting of taxable turnover - While a bonafide error would fall within the ambit of Section 53(1) of the Act wilful or intentional under-declaration of tax would fall within the scope of Section 53(3) - HC

VAT and Sales Tax - Imposition of penalty under Section 53(3) of AP VAT - under reporting of taxable turnover - While a bonafide error would fall within the ambit of Section 53(1) of the Act, wilful o .....

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