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The VAT at the rate prescribed in Section 4(7)(d) of APVAT must be paid on the entire consideration and not merely on the consideration reflected in the registered sale deed to the Sub-Registrar at the time of registration or in the very same month along with the tax return to the assessing authority. - HC

VAT and Sales Tax - The VAT, at the rate prescribed in Section 4(7)(d) of APVAT, must be paid on the entire consideration, and not merely on the consideration reflected in the registered sale deed, to .....

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