Deemed exports - refund - effective date of clarification - the ...
New VAT and Sales Tax Rules on Deemed Exports and Refunds Not Retroactive; Previous Guidance Applies to Past Transactions.
March 30, 2019
Case Laws VAT and Sales Tax HC
Deemed exports - refund - effective date of clarification - the impugned clarification will not have any retrospective effect and that the appellants are governed by the earlier clarification
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