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VAT - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Where the choice of an assessee, as to the manner of payment of ...

Case Laws     VAT and Sales Tax

January 17, 2015

Where the choice of an assessee, as to the manner of payment of tax, is based on a particular provision of law as it stood at the time of the exercise of his option, and that basis is thereafter changed, the assessee must necessarily be given an opportunity to reconsider his option for the purposes of payment of tax in terms of the KVAT Act - HC

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