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VAT - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Eligibility clause in relation to an exemption notification is ...

Case Laws     VAT and Sales Tax

April 2, 2014

Eligibility clause in relation to an exemption notification is given strict meaning - however, once an assessee satisfies the eligibility clause, the exemption clause therein may be construed literally - SC

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