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VAT - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Input tax credit - intention of a party has to be judged from ...

Case Laws     VAT and Sales Tax

June 10, 2015

Input tax credit - intention of a party has to be judged from its action - the petitioner has been selling almost all its produce outside the State of Tripura. - no hesitation in holding that it was not the intention of the petitioner, while setting up the plant, to sell the produce in Tripura - HC

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