Attempt to evasion of tax -Since it is found that the buyer has ...
Buyers face tax evasion penalties only if proven they colluded with sellers to dodge tax payments.
July 8, 2014
Case Laws VAT and Sales Tax HC
Attempt to evasion of tax -Since it is found that the buyer has become the owner of the goods, penalty can be imposed on him only if it is proved that he had colluded with the seller in his attempt to evade payment of tax - HC
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