Uma Bricks Industries and Ors. vs UOI and Ors.
Use of Form C-Section 10A of the Central Sale Tax Act, 1956. Section 33 of the Tripura Value Added Tax Act, 2004. Payment of tax-Petitioner challenged the notice seeking explanation from the petitioner as to why a penalty @ 150% on the leviable tax on the value of the JCB machin [LexDoc Id : 520330]