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VAT - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Rectification of Mistake – AO granted the exemption from sales ...


Tribunal Erred: Sales Tax Exemption Exceeded Allowed Limit, Mistake Not Seen as Apparent on Record by Authorities.

August 19, 2015

Case Laws     VAT and Sales Tax     HC

Rectification of Mistake – AO granted the exemption from sales tax wrongly beyond the prescribed limit - Tribunal and authorities have committed manifest error of law to hold that mistake as sought to be rectified by the revenue, was not mistake apparent on record - HC

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