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VAT - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Goods in question are motor vehicle or not - earth moving ...


Court Rules Earth-Moving Machinery Not a Motor Vehicle Under Motor Vehicles Act; Affects VAT and Sales Tax Application.

April 4, 2014

Case Laws     VAT and Sales Tax     HC

Goods in question are motor vehicle or not - earth moving machinery - Merely because machinery sold by the petitioner is mounted on the wheels for mobility would not make it a ‘vehicle’ as defined in the Motor Vehicles Act - HC

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