https://www.taxtmi.com/highlights?id=21293 By virtue of the specific exclusion of “first taxable sellers“ from the scheme of payment of presumptive tax under “clause (d)“ of section 6(5), the lower authorities including the Tribunal have rightly rejected the claim of the petitioners - HC en-us Fri, 02 Jan 2015 17:55:40 +0530 Fri, 02 Jan 2015 17:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21293 By virtue of the specific exclusion of “first taxable sellers“ from the scheme of payment of presumptive tax under “clause (d)“ of section 6(5), the lower authorities including the Tribunal have rightly rejected the claim of the petitioners - HC Highlights VAT and Sales Tax Fri, 02 Jan 2015 17:55:40 +0530 https://www.taxtmi.com/highlights?id=21293