The taxable event was mis-utilisation of the declaration form, ...
Misuse of Declaration Form Leads to Sales Tax Issue for Goods Transferred Outside Delhi; Liability at Purchase.
September 23, 2013
Case Laws VAT and Sales Tax HC
The taxable event was mis-utilisation of the declaration form, which took place when the goods were transferred for manufacturing outside Delhi. But for the declaration form, the purchasing dealer was liable to pay sales tax at the time of the purchase made by him. - HC
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