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    <title>Tribunal&#039;s use of &quot;dealer&quot; instead of &quot;retailer&quot; led to flawed decision affecting VAT and Sales Tax penalty assessment.</title>
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    <description>Scope and validity of SCN - Levy of penalty - The Tribunal has committed a blunder in as much as instead of the word “retailer” used the word “dealer”. This is a mistake of fact committed by the Tribunal and its findings on the incorrect provision of law which is not applicable in the case of the petitioner.</description>
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      <description>Scope and validity of SCN - Levy of penalty - The Tribunal has committed a blunder in as much as instead of the word “retailer” used the word “dealer”. This is a mistake of fact committed by the Tribunal and its findings on the incorrect provision of law which is not applicable in the case of the petitioner.</description>
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