Non-submission of one particular return ST-3 for one quarter
Last updated: 25 October 2008
Court :
High Court
Brief :
Non-submission of one particular return ST-3 for one quarter on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee
Citation :
CCE v. Maha Laxmi Sugar Mills Co. Ltd
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CA Pawan Goswami
Published in Service Tax
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