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- Whether goods can be detained during its movement on ground of undervaluation of goods?
Whether goods can be detained during its movement on ground of undervaluation of goods?
Issue Favourable to Tax Payer ?:- yes
Held - A perusal of the record shows that the ground for imposing penalty in the present case is that the goods were under valuation. This Court in.....
Issue Favourable to Tax Payer ?:- yes
Held - It is evident from the circular issued by the Commissioner, Commercial Tax, Uttar Pradesh dated May 9, 2018 that the goods are not to b.....