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VAT - Highlights / Catch Notes

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Levy of entry tax - If a dealer registered within the same local ...

VAT and Sales Tax

June 1, 2013

Levy of entry tax - If a dealer registered within the same local area, purchases goods from the local manufacturer with intent to sell goods within the same local area, then the purchaser is neither obliged to deposit entry tax with the manufacturer nor the manufacturer is under obligation of law to refuse to sell the goods to him. - HC

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