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VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of VAT on smart cards - The requisite information is ...

Case Laws     VAT and Sales Tax

November 28, 2015

Levy of VAT on smart cards - The requisite information is embedded and supplied to the department - The contract entered into between the parties for supply of smart cards is for rendering service only and there is no element of sale. - Not liable to VAT - HC

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