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VAT - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act ...

Case Laws     VAT and Sales Tax

January 30, 2016

Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act on goods sold in the course of export out of the territory of India. - to occasion export there must exist such a bond, between the contract of sale and the actual exportation, that each link is inextricably connected with the one immediately preceding it. - HC

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