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VAT - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Levy of compounding fee - Though the petitioner appears to have ...

Case Laws     VAT and Sales Tax

May 23, 2020

Levy of compounding fee - Though the petitioner appears to have obtained VAT registration for its head office, it had not obtained separate registration for the site office as an additional place of business under Rule 5 (1) (a) of the Tamil Nadu Value Added Rules, 2007 read with Section 38 of the Tamil Nadu Value Added Tax Act, 2006. - the composition fee ought to have been restricted to an amount not exceeding ₹ 2000/-

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