By virtue of the specific exclusion of “first taxable sellers“ ...
"First Taxable Sellers" Excluded from Presumptive Tax Scheme u/s 6(5); Petitioners' Claim Rejected by Tribunal.
January 2, 2015
Case Laws VAT and Sales Tax HC
By virtue of the specific exclusion of “first taxable sellers“ from the scheme of payment of presumptive tax under “clause (d)“ of section 6(5), the lower authorities including the Tribunal have rightly rejected the claim of the petitioners - HC
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