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VAT - Highlights / Catch Notes

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Detention of Goods - UPVAT - transport of the goods from Delhi ...

VAT and Sales Tax

August 23, 2013

Detention of Goods - UPVAT - transport of the goods from Delhi to Orissa - Transit Declaration Form - The inference that the goods may likely to be unloaded inside the State of U.P. And may not be taken to other State, while the goods were in transit and vehicle was on declared route was merely based on presumption, suspicion and doubts, which was not sustainable in law. - HC

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