Expression tax due as appearing in section 27(1) has to be read ...
Interest u/s 27(1) Only Applies on Tax Due from Filed Returns, Read with Section 21(3.
May 23, 2013
Case Laws VAT and Sales Tax HC
Expression tax due as appearing in section 27(1) has to be read in conjunction with provisions of section 21(3) and interest u/s 27(1) is payable only on the tax due according to the return filed - HC
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