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VAT - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Liability to Sales tax - supply of printed materials - he ...


Sales Tax Not Applicable: Printed Materials Not Classified as Deemed Sale for Turnover Assessment Purposes.

December 31, 2013

Case Laws     VAT and Sales Tax     HC

Liability to Sales tax - supply of printed materials - he dominant intention was not for sale of labels. Hence, the transaction could not be treated as deemed sale for the purpose of assessing the turnover - HC

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