Levy of penalty u/s 86 of the DVAT Act, 2004 - Bonafide Beliefs - The appellants had while furnishing...

Levy of penalty u/s 86 of the DVAT Act, 2004 - Bonafide Beliefs - The appellants had while furnishing their returns proceeded on the bona fide belief that revenues generated from the sale of reprocessed vehicles would not be exigible to tax under the Act. - No penalty - HC .....

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