Section 89(4)(b) in The Maharashtra Value Added Tax Act, 2002

[Cites 0, Cited by 0] [Section 89(4)] [Section 89] [Entire Act]

State of Maharashtra - Subsection

Section 89(4)(b) in The Maharashtra Value Added Tax Act, 2002

(b)an immediate purchaser or, as the case may be, the subsequent purchaser who has purchased the goods which are originally manufactured by the Mega Unit to whom an Identification Certificate is issued by the Commissioner, has failed to incorporate a declaration as prescribed under the rules made in this behalf, in respect of the sales on which the said Unit has claimed Industrial Promotion Subsidy, the Commissioner shall, after giving a reasonable opportunity of being heard, by order in writing impose upon him, in addition to any tax payable by him, a penalty equal to the amount of tax contained in the said invoice.]

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State of Maharashtra - Subsection

Section 89(4)(b) in The Maharashtra Value Added Tax Act, 2002