Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1973 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (4) TMI 112 - HC - VAT and Sales TaxExtract: .......nd and subsequent inter-State sales to a registered dealer or to the Government are entitled to the benefit of exemption. This also shows that before the amendment of section 6 by Central Act 61 of 1972, the Government was not treated as a registered dealer. Therefore, the tax case is dismissed with costs. Counsel s fee Rs. 150. Petition dismissed.
|