Penalty – Tamil Nadu GST Act, 1959 – Even though Sec. 16(2) had undergone amendment w.e.f. 20.5.93, necessary ingredients of willful non-disclosure including the penalty, remains as it is. – HC

VAT and Sales Tax – Penalty – Tamil Nadu GST Act, 1959 – Even though Sec. 16(2) had undergone amendment w.e.f. 20.5.93, necessary ingredients of willful non-disclosure including the penalty, remains as it is. – HC – TMI Updates – Highlights

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