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VAT - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Amendment in registration certificate - Proprietorship firm, ...

VAT and Sales Tax

December 12, 2019

Amendment in registration certificate - Proprietorship firm, without dissolution entered into partnership firm - whether partnership firm is required to apply for a fresh registration certificate or amendment is permissible as per section 75 of the VAT Act? - Held No - change of his business includes the change in the ownership of the business.

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