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VAT - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Principles of 'Substantial Compliance' or 'Substantial Justice' ...

VAT and Sales Tax

December 31, 2019

Principles of 'Substantial Compliance' or 'Substantial Justice' - Benefit of compounded rate of tax - Merely lapse of making a formal application, though no such form is prescribed under the Rules, cannot be said to be fatal to apply Section 6 of the Act to the Assessee in the present case

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