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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1965 (7) TMI HC This

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1965 (7) TMI 44 - HC - VAT and Sales Tax

The Kerala High Court dismissed the tax revision case, ruling that the distribution of goods by a club to its members does not constitute a sale. The court cited the Madras High Court's reasoning and emphasized that no sale was involved in the transactions.

 

 

 

 

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