Assessing authority examination: ensure enforcement survey findings are correlated with dealer returns before allowing tax credits. Assessing authorities must corroborate enforcement survey findings with dealers' tax returns and sales/purchase records and examine all relevant records in detail before allowing any credit or exemption indicated by the survey report, to prevent inappropriate allowances.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessing authority examination: ensure enforcement survey findings are correlated with dealer returns before allowing tax credits.
Assessing authorities must corroborate enforcement survey findings with dealers' tax returns and sales/purchase records and examine all relevant records in detail before allowing any credit or exemption indicated by the survey report, to prevent inappropriate allowances.
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