Penalty u/s 34(7) of VAT Act - The legislature having set out an ...
VAT and Sales Tax
June 14, 2017
Penalty u/s 34(7) of VAT Act - The legislature having set out an upper limit for imposition of penlaty without providing for any minimum mandatory tax, has left a wide discretion on the competent authority which discretion must be exercised taking into account relevant factors - penalty set aside - HC
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