Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Levy of penalty - sales tax was paid belatedly - discretion - The previous conduct of the dealer is not an irrelevant factor in deciding whether or not penalty should be imposed on a dealer. - HC
Levy of penalty - sales tax was paid belatedly - discretion - The previous conduct of the dealer is not an irrelevant factor in deciding whether or not penalty should be imposed on a dealer. - HC
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