Value Added Tax Rules, 1991 | Case Reference

Value Added Tax Rules, 1991 [VAT Rules]

Section-3 (3)- Price declaration- Objection within 10 days (now 15 days) of receipt of the price declaration, it shall be deemed that the VAT authorities has no objection regarding the price declaration according to sub-rule (3) of rule 3 of the VAT Rules and the appellant is entitled to pay as per price declaration made by it. .....Farzana Steel Mills Ltd =VS= Custom, Excise and VAT & others, [1 LM (AD) 250]