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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1952 (4) TMI HC This

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1952 (4) TMI 28 - HC - VAT and Sales Tax

The High Court of Madhya Pradesh allowed the application, ruling that the amount received as damages for lost consignments should not be included in the turnover for sales tax as there was no transfer of property involved. The court emphasized that unless there is a sale or transfer of property, no tax can be levied.

 

 

 

 

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