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VAT - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Dealer or not - Charitable trust - Whether Tribunal was ...

VAT and Sales Tax

April 14, 2015

Dealer or not - Charitable trust - Whether Tribunal was justified in holding that the appellant's activity of manufacture and sale of sweetmeats and farsan is integral and incidental to his main charitable activity, and that therefore the appellant is not a 'dealer' and does not carry on 'business' - Held No - trust is liable for tax - HC

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