Levy of VAT - whether the branches of same corporate body ...

Court Rules Branches Lack Independent Legal Personality; Internal Transfers Not Sales for VAT Purposes.

February 26, 2020

Case Laws VAT and Sales Tax HC

Levy of VAT - whether the branches of same corporate body acquire independent “legal personality” on being separately registered as dealers for the purpose of the Act? - whether supply of goods from one unit/branch to another of the very same company amounts to sale for the purpose of levy of tax under the Act? - Held No - HC

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Levy of VAT - whether the branches of same corporate body ...

Court Rules Branches Lack Independent Legal Personality; Internal Transfers Not Sales for VAT Purposes.

February 26, 2020

Case Laws VAT and Sales Tax HC

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