(2026) TaxCorp(VAT) 31655 (HC-SIKKIM)
Section 38 and Section 42A of the Sikkim VAT Act, read with Section 6A of the Central Sales Tax Act, 1956 - Refund of security deposited under protest achieved during pendency of writ petition; petition closed with liberty to agitate interest and challenge to time-barred assessment proceedings - The Sikkim High Court c...
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