Rectification of mistakes - Period of limitation - demand ...
Supreme Court validates tax on photographic activities, but rectification orders issued beyond Section 25A deadline set aside.
July 20, 2019
Case Laws VAT and Sales Tax HC
Rectification of mistakes - Period of limitation - demand notices were issued relating to the assessees engaged in the photographic activity - rectification pursuant to order of supreme Court held taxing provision constitution valid reversing HC order - the orders of rectification being passed beyond the period of limitation envisaged u/s 25A of the KST Act deserves to be set aside
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