The scheme of the statute itself is first allowing a unilateral ...

VAT and Sales Tax

December 14, 2012

The scheme of the statute itself is first allowing a unilateral assessment by the assessee, thereafter a unilateral assessment by the Assessing Officer and thereafter providing for a bilateral assessment after opportunity of hearing. - With such a statutory scheme, it cannot be said that the post decisional hearing will be farcical or a sham. - HC

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The scheme of the statute itself is first allowing a unilateral ...

VAT and Sales Tax

December 14, 2012

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