Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Waiver of penalty imposed on deceased husband - Section 147 would not enable the Respondents to recover the penalty; no other section brought to notice of the Court - Penalty cannot be recovered from the petitioner - HC
Waiver of penalty imposed on deceased husband - Section 147 would not enable the Respondents to recover the penalty; no other section brought to notice of the Court - Penalty cannot be recovered from the petitioner - HC
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