High Court Clarifies Dealer's Tax Liability u/s 15A(1)(a) Independent of Payment Issues with Purchasers.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Penalty u/s 15A(1)(a) of the Trade Tax Act - it is no concern of the department as to whether the purchaser had made payment of price of the goods purchased to the revisionist-assessee dealer or not - HC....