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VAT - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

When the nature of work involved not only manufacture but also ...


Tribunal's Decision Rejected: Contract Deemed Composite for Manufacturing and Laying Pipes, Not Solely a Sale.

October 21, 2013

Case Laws     VAT and Sales Tax     HC

When the nature of work involved not only manufacture but also laying of pipes thereafterwards, we do not find any ground to accept with the reasoning of the Tribunal that the nature of the contract is one of sale and not of composite nature - HC

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