Mere Non-Filing of C Form or Defects in its declaration would not Attract Penalty

Sri Balaji Valves Pvt. Ltd. Vs. The Deputy Commercial Tax Officer (Madras High Court)

The petitioner has filed this writ petition challenging the impugned proceedings levying penalty under Section 9(2A) of the Central Sales Tax Act, 1956. Initially, the Assessing Officer, while completing the assessment under the provisions of the Central Sales Tax Act 2002-2003, propo

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