Levy of sales tax / VAT on import of goods (yarn in this case) ...

VAT and Sales Tax

February 21, 2015

Levy of sales tax / VAT on import of goods (yarn in this case) from outside India - Constitutional validity - Imposition of tax at entry level where sale or purchase of goods are not involved, does not seem to come within the purview of sub-clause (b) of clause (1) of Article 286. - Levy upheld - HC

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Levy of sales tax / VAT on import of goods (yarn in this case) ...

VAT and Sales Tax

February 21, 2015

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