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VAT - Highlights / Catch Notes

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Levy of import fee on import of rectified spirit - State have ...


State's Import Fee on Rectified Spirit Challenged; No Justification Found for Levy Based on Services Provided.

August 1, 2013

Case Laws     VAT and Sales Tax     HC

Levy of import fee on import of rectified spirit - State have not been able to justify the impugned levy on rectified spirit on the basis of services provided in lieu thereof - a conflict of the taxing power of the Union and of the States cannot arise - HC

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