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Customs - Highlights / Catch Notes

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Refund of SAD - if the sales tax / VAT payable under the Sales ...


Importers Not Liable for VAT When Sales Tax is "Nil" Under Sales Tax Act.

August 13, 2016

Case Laws     Customs     AT

Refund of SAD - if the sales tax / VAT payable under the Sales Tax Act is “nil”, the appropriate sales tax paid will also be “nil” and it cannot be said that the importers did not pay appropriate VAT. - AT

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