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VAT - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

In case where the sale or purchase is exempt from tax, the ...

VAT and Sales Tax

December 21, 2015

In case where the sale or purchase is exempt from tax, the dealer would not be in a position to recover the additional tax from the purchaser, thereby frustrating the very object of the provision namely, to tax the sale or purchase and would result in taxing the dealer instead of the sale or purchase. - HC

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