Disallowance of for tax exempted sales of agricultural ...
Court Upholds Tax Exemption for Tractor Trailers Used in Agriculture, Regardless of Sale Method.
April 15, 2015
Case Laws VAT and Sales Tax HC
Disallowance of for tax exempted sales of agricultural implements - Tractor trailers were ultimately intended to be used for agricultural purpose. It was immaterial whether these were sold directly to the agriculturists or to the agriculturists through dealers/distributors - exemption allowed - HC
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