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Liability of tax on purchase of Supari - Merely because the Department for some reason could not collect tax on the sale of supari u/s 10 would not mean absence of levy or liability conferring right to levy tax u/s 12. - HC

VAT and Sales Tax - Liability of tax on purchase of Supari - Merely because the Department for some reason could not collect tax on the sale of ‘supari’ u/s 10 would not mean absence of ‘levy’ or ‘lia .....

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