VAT on sale of Duty Entitlement Pass Book (DEPB) - Transaction ...

Sale of DEPB Linked to Tuticorin Port Not Taxable in Tamil Nadu, Jurisdiction Falls Outside State's VAT Scope.

June 24, 2020

Case Laws VAT and Sales Tax HC

VAT on sale of Duty Entitlement Pass Book (DEPB) - Transaction took place in Tamil Nadu or Maharashtra - Ascertained goods or not - Though DEPB is connected to Tuticorin Port, This then is the only nexus which the State of Tamil Nadu has to the transaction in question and in my considered view, is insufficient to bring the transaction to tax in Tamil Nadu.

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VAT on sale of Duty Entitlement Pass Book (DEPB) - Transaction ...

Sale of DEPB Linked to Tuticorin Port Not Taxable in Tamil Nadu, Jurisdiction Falls Outside State's VAT Scope.

June 24, 2020

Case Laws VAT and Sales Tax HC

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