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VAT - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Classification of goods - carbon paper, stamp pad & ink of stamp ...

Case Laws     VAT and Sales Tax

April 7, 2015

Classification of goods - carbon paper, stamp pad & ink of stamp pad and covert (eraser) - stationary items or not - If the Department intends to classify the goods under a particular heading or sub-heading different from that claimed by the assessee, the Department has to adduce proper evidence and discharge the burden of proof - HC

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