TMI BlogRe-classification of goods - rate of tax on hire charges - There is no finding that the assessee had...Re-classification of goods - rate of tax on hire charges - There is no finding that the assessee had wilfully evaded tax - When the assessee having not been put on notice to respond to the allegation that it had wilfully evaded the tax, the authority could not have been imposed a higher tax liability by invoking its powers under Section 21(5) of the VAT Act. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
