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VAT - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Denial of benefit of concessional rate of tax on purchase - ...


Court Denies Concessional Tax Rate for Goods Transferred Outside Jharkhand u/s 13(3); Differential Tax Imposed.

January 26, 2014

Case Laws     VAT and Sales Tax     HC

Denial of benefit of concessional rate of tax on purchase - geographical restriction - transfer of the manufactured goods by the Petitioner to the other depots situated outside the State of Jharkhand is “used for any other purpose“ within the meaning of Section 13(3) for imposing the differential rate of tax - HC

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