Interpretation of statute - When the Entry in question ...

Case Laws VAT and Sales Tax

February 25, 2022

Interpretation of statute - When the Entry in question specifically provides for exemption to the goods described as “Hank Yarn” without any ambiguity or qualification, its import cannot be restricted by describing it as being available only for the hank form of one raw material like cotton nor could it be restricted with reference to its user industry. - SC

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Interpretation of statute - When the Entry in question ...

Case Laws VAT and Sales Tax

February 25, 2022

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