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VAT - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Manufacture - conversion of wet blue leather into finished ...


Transforming Wet Blue Leather into Finished Leather is Manufacturing; Affects VAT and Sales Tax Policies.

March 26, 2015

Case Laws     VAT and Sales Tax     HC

Manufacture - conversion of wet blue leather into finished leather - Wet blue leather loses its identity as wet blue leather and becomes a different commodity with a distinct identity in the market and in the industry concerned. Activity amounts to a manufacturing activity - HC

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