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CUSTOMS APPEAL NO. 2265/LB OF 2001, DECIDED ON 11TH NOVEMBER, 2004. versus CUSTOMS APPEAL NO. 2265/LB OF 2001, DECIDED ON 11TH NOVEMBER, 2004.


Sections 33 (1) and 26 general fines were imposed not to file returns because each applicant applying for registration had to file the sales tax return required under section 26 of the Sales Tax Act 1990 ? The person who was fined this month under the Sales Tax Act 1990 is that every registered person has to file a return. If there was no enterprise registered person, he was not obliged to file the return. To do Applicant cannot be punished in fixed form because he was not a registered person for a month for which he was fined.

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