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Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act ...


Tax on Export Sales Under A.P. VAT Act: Section 4(4)(iii) Requires Direct Link Between Sale Contract and Export Process.

January 30, 2016

Case Laws     VAT and Sales Tax     HC

Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act on goods sold in the course of export out of the territory of India. - to occasion export there must exist such a bond, between the contract of sale and the actual exportation, that each link is inextricably connected with the one immediately preceding it. - HC

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