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VAT - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Whether there is a “sale“ under the contract - purchase value of ...

Case Laws     VAT and Sales Tax

December 28, 2014

Whether there is a “sale“ under the contract - purchase value of bamboo cut bundles - The “bamboos“ were not removable even after they were cut unless they were weighed and permits were granted. Severance of bamboo, even in the departmentally extracted coupes, was not under the contract of sale, but was prior thereto - not taxable - HC

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