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VAT - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Penultimate sale - export - The burden is entirely on the ...

VAT and Sales Tax

August 10, 2016

Penultimate sale - export - The burden is entirely on the assessee to establish the link in transactions relating to sale or purchase of goods and the export; that the penultimate sale is inextricably connected with the export of goods by the exporter to the foreign buyer. - HC

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