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VAT - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

The exemption Notification requires to be strictly construed and ...


Exemption Notification Requires Strict Interpretation Unless Assessee Clearly Qualifies Under Its Provisions.

October 1, 2012

Case Laws     VAT and Sales Tax     SC

The exemption Notification requires to be strictly construed and it is only when the assessee falls under that Notification, liberal construction should be placed - SC

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