Classification - Admittedly, there is no separate entry for ...
Tax Classification of Motor Vehicles Irrelevant for Determining Machinery Status in Works Contracts.
July 14, 2016
Case Laws VAT and Sales Tax HC
Classification - Admittedly, there is no separate entry for motor vehicles. Therefore, when a question arises where certain equipment is a machinery which is used in the execution of the works contract, the fact that it also happens to be a motor vehicle, would be wholly insignificant - HC
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