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VAT - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Clarifications/circulars issued by the Central Government and of ...


Government Clarifications on VAT and Sales Tax: Non-Binding on Courts, Reflect Interpretation of Statutory Provisions.

April 9, 2012

Case Laws     VAT and Sales Tax     SC

Clarifications/circulars issued by the Central Government and of the State Government are concerned they represent merely their understanding of the statutory provisions. They are not binding upon the court. - SC

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