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VAT - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Claim of refund of VAT paid on purchases and export of tractors ...

VAT and Sales Tax

February 27, 2016

Claim of refund of VAT paid on purchases and export of tractors - VAT was not deposited by the seller - Apart from the obvious error committed by the VATO in purporting to review a non-existent order, even the requirements of Section 74 B of the DVAT Act were not satisfied and therefore the powers thereunder could not have been invoked. - HC

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