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Levy of VAT - goods replaced being covered under warranty of the ...


Petitioner Challenges VAT on Warranty Replacements; Must Present Evidence to Appellate Joint Commissioner in Tirupathi for Exemption.

January 27, 2022

Case Laws     VAT and Sales Tax     HC

Levy of VAT - goods replaced being covered under warranty of the product sold by the petitioner - time limitation - exemption form VAT/Tax sought on the ground that no sale of such goods has taken place and the same has been given to the customer by way of replacement being covered under warranty - the Appellate Joint Commissioner (CT), Tirupathi, is the forum before which the petitioner is required to agitate the matter by producing all documentary evidence available with him in support of his contention. - HC

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