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VAT - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Local sale or Central Sale - works contract in the course of ...

Case Laws     VAT and Sales Tax

October 29, 2014

Local sale or Central Sale - works contract in the course of interstate sale - It is not necessary that the sale must precede the inter-State movement in order that the sale may be deemed to have occasioned such movement - It would be sufficient if the movement was in pursuance of and incidental to the contract of sale - HC

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