TMI BlogLevy of Entry Tax - applicant is a dealer in regard to SIM Cards which are the essential part of...Levy of Entry Tax - applicant is a dealer in regard to SIM Cards which are the essential part of services provided by the applicant - the SIM Cards, as they are not the goods, do not fall under the ambit of Sec. 3(1) of the Entry Tax Act, 1976 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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