S.T.A. NO. 1430/LB OF 2005, DECIDED ON 23RD DECEMBER, 2006. versus S.T.A. NO. 1430/LB OF 2005, DECIDED ON 23RD DECEMBER, 2006.
Depending on Section 3A, 22 and 23 sections R588 (I) / 98, dated 12 6 1998, R6 turnover tax payable tax estimate order was worked out at a standard rate of 15% on authorized sales. ? The sale which replaced the basis of 15% standard tax system instead of turnover tax scheme Tax non-payment was recognized but it was found that the payable tax amount was 2% working which after the amendment the Appellant Became entitled. Sales tax assessment and tax money did not dispute the amount submitted by the government in the form of amnesty but objected to the condition (b) of section 588 (I) / 98 on the request for amnesty. has been. 12 6 1998, R 6, which denies the benefits of waiver in case of theft, the legal status of the department was not well established because the tax evasion case against the appellant was not completely correct. The application for an amnesty was allowed to enter through the rest of the charges, namely record restoration, non-issuance of receipt and non-submission of returns, which automatically stood and the appellate tribunal set aside the order.
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