Grant of refund which was deducted from the petitioner’s bills ...
VAT and Sales Tax
September 1, 2021
Grant of refund which was deducted from the petitioner’s bills in course of execution of a work contract - One cannot lose sight of the fact that the failure or inability of the revenue to frame an assessment should not place the assessee in a more disadvantages position then what it would have been an assessment had been made. - HC
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