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VAT - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Benefit of exemption from payment of tax - Possessing of land ...

Case Laws     VAT and Sales Tax

January 31, 2018

Benefit of exemption from payment of tax - Possessing of land for establishment of new unit although constitutes the mandatory or substantive part of exemption notification but mode of acquisition of land is wholly directory, and its non-compliance would not affect the essence or substance of the notification in question, granting exemption - HC

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