Orissa VAT Case: Goods Sold as Scrap Require Penalty and Tax Payment for Release Under Subsection (5.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Undervaluation under Orissa VAT - sale of good quality goods as scrap - Release of confiscated goods - only on payment of the penalty imposed under subsection (5) in addition to the tax payable the prescribed authority may release the goods. - HC....