Tribunal's use of "dealer" instead of "retailer" led to flawed decision affecting VAT and Sales Tax penalty assessment.

Scope and validity of SCN - Levy of penalty - The Tribunal has committed a blunder in as much as instead of the word “retailer” used the word “dealer”. This is a mistake of fact committed by the Tribunal and its findings on the incorrect provision of law which is not applicable in the case of the petitioner. .....

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