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VAT - Highlights / Catch Notes

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Interstate sale or not - CST - passive infrastructure provider - ...


Court Rules Passive Infrastructure Transactions Not Interstate Sales Under CST Act, Clarifying 'C Forms' Use for Providers.

May 22, 2013

Case Laws     VAT and Sales Tax     HC

Interstate sale or not - CST - passive infrastructure provider - The fact that the goods purchased by the petitioners were neither sold nor used in the manufacture of goods for re-sale does not constitute violation of the C forms. - HC

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