Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund claim rejected - seller paid tax @ 12.5% instead of 4% - all that the Revenue could do is to proceed against the seller of the goods for charging the purchaser at a rate not legally sustainable - refund allowed - HC
Refund claim rejected - seller paid tax @ 12.5% instead of 4% - all that the Revenue could do is to proceed against the seller of the goods for charging the purchaser at a rate not legally sustainable - refund allowed - HC
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