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MESSRS BHOLA WEAVING FACTORY versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL


The claim for refund of sales tax of Rs 2,057 on the basis of Sections 33 (4A), 34 and 36 forged receipts claiming that such refund was made due to lack of knowledge due to supply. Recovery of money as directed by the Authority was directed to pay a fine of Rs. 25, 000, plus penalty under the Tax Act, plus additional tax under section A & A and under under The amount was reduced to ten thousand rupees because the Assisi had paid the principal and the additional tax was imposed on fines and the reduction by the tribunal was still high. The Ruff Thieu Department and the Tribunal should have determined that they intended to impose penalties on the absence of Mans Rea and non-compete and with the return tax, with additional tax and if the penalty amounted to 250 rupees. The High Court has allowed the appeal to be reduced

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