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VAT - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Entry of Goods - There being no disclosure of the quantifiable ...

Case Laws     VAT and Sales Tax

July 3, 2013

Entry of Goods - There being no disclosure of the quantifiable benefits or the proportionality of the levy to the quantifiable benefits, either in the impugned Act or by way of affidavit, the tax does not meet the test of compensatory tax - Entry Tax Act is ultra vires to the constitution - HC

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