Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
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Input tax credit - TNVAT - non-filing of return by the selling dealer - The liability had to be fastened on the selling dealer and not on the petitioner-dealer which had shown proof of payment of tax on purchases made - HC
Input tax credit - TNVAT - non-filing of return by the selling dealer - The liability had to be fastened on the selling dealer and not on the petitioner-dealer which had shown proof of payment of tax on purchases made - HC
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