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VAT and Sales Tax

Revised return - additional tax liability - if the credit or...

Adjust Input Tax Credit for Accurate Additional Tax Liability on Revised Tax Returns with Adjustments Applied.

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VAT and Sales TaxMay 20, 2016Case LawsHC

Revised return - additional tax liability - if the credit or adjustment is to be given to the amount of tax already paid, there is no reason why the credit of input tax should not be adjusted against the tax liability and thereafter to arrive at the additional tax liability - HC

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