For another field formation of the same tax collection mechanism ...
Tax Opportunism Contradicts Principle of Certainty in Tax Collection, Undermines Legislative Authority.
May 10, 2017
Case Laws Service Tax AT
For another field formation of the same tax collection mechanism to take an alternative stand and, that too, for a limited period of time is best described, for want of another phrase, as ‘tax opportunism.’ That is contrary to the certainty that is the hallmark of tax collection authorised by the sovereign legislature and is reprehensible to the canons of taxation. - AT
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