Mandatory penalty under sales tax - The legislature thought it ...
Supreme Court Upholds Fixed Penalty Rate for Sales Tax Violations, Eliminating Discretion for Reduction.
September 23, 2012
Case Laws VAT and Sales Tax SC
Mandatory penalty under sales tax - The legislature thought it fit to specify a fixed rate of penalty and not give any discretion in lowering the rate of penalty. - No relief to assessee - SC
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