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VAT - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Deferment & Exemption from sales tax - Mode of computation of ...

Case Laws     VAT and Sales Tax

February 26, 2015

Deferment & Exemption from sales tax - Mode of computation of notional sale tax liability - The proviso cannot whether by interpretation or by reference to the presumption be assigned the status of a taxing provision rendering an assessee liable for a taxing event which is exempted - HC

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