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VAT - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Second sale exemption - The cancellation of the registration of ...


Appellant not liable for tax after selling dealer's registration cancellation; second sale exemption applies from April 1, 1990.

December 27, 2018

Case Laws     VAT and Sales Tax     HC

Second sale exemption - The cancellation of the registration of the selling dealer with effect from 01.04.1990 would have no impact on the transaction in question particularly on the appellant and the liability to pay tax cannot be shifted on the appellant

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