1.

Suppose, one dealer is a defaulter of return. What will be the nature of his refund application?

A. Refund adjusted over tax liability estimated for non-filing of return
B. 80% of the Refund is allowed on a Provisional basis.
C. Refund Application is withheld
D. 20% of the Refund is allowed on a Provisional basis.
Answer» D. 20% of the Refund is allowed on a Provisional basis.


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