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VAT - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Imposition of penalty - when an opportunity was already granted, ...

VAT and Sales Tax

April 1, 2016

Imposition of penalty - when an opportunity was already granted, second opportunity, in the facts and circumstances of the case and that too after fifteen years, is not required to be given. Therefore, penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 has to be imposed - HC

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