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    <title>Liability of Duty for unaccounted income</title>
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    <description>Indirect tax authorities may seek duty or sales tax on income disclosed as unaccounted during income tax searches or from information received from other departments, and may impound documents related to group associates not registered with excise/sales tax if considered relevant. Taxpayers can insist on a proper show cause notice before being forced to deposit duty or tax; the legitimacy of demands or seizures depends on the facts, nature of evidence, and circumstances of each case.</description>
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      <title>Liability of Duty for unaccounted income</title>
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      <description>Indirect tax authorities may seek duty or sales tax on income disclosed as unaccounted during income tax searches or from information received from other departments, and may impound documents related to group associates not registered with excise/sales tax if considered relevant. Taxpayers can insist on a proper show cause notice before being forced to deposit duty or tax; the legitimacy of demands or seizures depends on the facts, nature of evidence, and circumstances of each case.</description>
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      <law>Central Excise</law>
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