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VAT - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

The burden of proving that the movement of goods was occasioned ...

Case Laws     VAT and Sales Tax

January 19, 2019

The burden of proving that the movement of goods was occasioned not by reason of sale is on the dealer and to discharge this burden he must furnish to the assessing authority a declaration duly filled by the principal officer of the other place of business of the dealer along with the evidence of despatch of such goods.

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