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Varghese vs Sales Tax Officer on 7 April, 2003

during which there was either levy of penalty or payment of compounding fee. However, this was removed by an amendment making those assessees on whom ... penalty was levied or who have paid compounding fee also eligible for assessment under Section 17(4) . This assessment clearly pre-supposes that any assessee
Kerala High Court Cites 16 - Cited by 1 - C N Nair - Full Document
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