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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

The cleaning material used for the purpose of cleaning the ...


Cleaning Supplies Not Tax-Exempt Under Statute for Setup or Manufacturing; No Exemption for Petitioner.

September 20, 2016

Case Laws     VAT and Sales Tax     HC

The cleaning material used for the purpose of cleaning the building and other facilities, furniture etc cannot be treated as a consumable used in relation to setting up of the unit or in the manufacture of other goods - it is apparent from the Statute itself that the petitioner is not liable for any exemption. - HC

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