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2006 (5) TMI 461 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......ported outside the territory of India would not form part of turnover on which notional tax liability is to be calculated for the purpose of deduction thereof out of the quantum of benefit of exemption being claimed by a dealer under rule 28-A of the Rules. We, therefore, answer the question in favour of the assessee-dealer and against the Revenue.