Evasion of tax - mala-fide intention or not - the dealer has ...

Assessing Officer Criticized for Dismissing Dealer's Tax Evasion Explanation Without Investigating Other Dealers' Practices.

March 8, 2019

Case Laws VAT and Sales Tax HC

Evasion of tax - mala-fide intention or not - the dealer has specifically pointed out that there were other similar manufacturers, who were also selling for the same price. If the Assessing Officer chose to disbelieve the statement, it goes without saying that he has to enquire the other dealers. Without doing so, he cannot discredit or reject the explanation or statement made by the petitioner/dealer.

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Evasion of tax - mala-fide intention or not - the dealer has ...

Assessing Officer Criticized for Dismissing Dealer's Tax Evasion Explanation Without Investigating Other Dealers' Practices.

March 8, 2019

Case Laws VAT and Sales Tax HC

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